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  3. sec. 336(d)(1) has a special loss disallowance rul

Sec. 336(d)(1) has a special loss disallowance rule for distributions to related parties if the...

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Accounting

Sec. 336(d)(1) has a special loss disallowance rule for distributions to related parties if the distributed property is disqualified property. What are some of the potential reasons for having this rule

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