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When the loss disallowance rule of section 3 6 2 ( e ) ( 2 ) applies - if there are multiple loss assets transferred

When the loss disallowance rule of section 362(e)(2) applies - if there are multiple loss assets transferred into the C corporation by a shareholder in exchange for its stock you must allocate the decrease to the loss assets based on their relative built-in losses.
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False

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