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Browse Rosen, Robert M. 1-4 out of 4 article(s) Title Type Date Words Temp. regs. explain sec. 382 and built-in loss rules. Jul 1, 1997 6699 SRLY loss temp. regs. offer significant planning opportunities. Dec 1, 1996 5379 Final consolidated rules provide some relief from trap for the unwary. Jan 1, 1995 436 Proposed consolidated regulations pose trap for unwary. Jan 1, 1994 387

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