...decrease resulting from a redemption to pay death taxes to which section 303 applies, and (C) such corporation has not continued to carry on a trade...substantially the same as that conducted before any change in the percentage ownership of the fair market value of such stock, the net operating loss carryovers,...

...the change of location results in a failure to carry on substantially 26 CFR Ch. I (4-1-90 Edition) the same trade or business as that conducted before...individuals. This subparagraph may be illustrated by the following examples: Example (1). X Corporation, a calendaryear taxpayer, is engaged in the business...

...the same trade or business as that conducted before the increase in ownership. (10) A corporation baa not continued to carry on a trade or business substantially...individuals. This subparagraph may be illustrated by the following examples: Example (1) . X Corporation, a calendaryear taxpayer, is engaged in the business...

...applied in accordance with the rules set forth in the following subparagraphs of this paragraph. (6) A corporation has not continued to carry on a trade...in the ownership of its stock if the corporation is not carrying on an active trade or business at the time of such increase in ownership. Thus, if the...

...historically have constituted the primary activities of the corporation. (5) In determining whether a corporation has not continued to carry on a trade...before any increase in the ownership of its stock, all the facts and circumstances of the particular case shall be taken into account. Among the relevant...

...(h) Change in trade or business. (l) The provisions of section 382(a) are applicable only if the loss corporation has not continued to carry on a trade...the same as that conducted before any increase in stock ownership which is taken into account in determining under paragraph (d) of this section whether...

...(h) Change in trade or business. (l) The provisions of section 382(a) are applicable only if the loss corporation has not continued to carry on a trade...the same as that conducted before any increase in stock ownership which is taken into account in determining under paragraph (d) of this section whether...

...trade or business substantially the same as that conducted before the increase in stock ownership. (7) A corporation has not continued to carry on a trade...business substantially the same as that conducted before an increase in the ownership of its stock if the corporation discontinues more than a minor portion...

...trade or business. (1) The provisions of section 382(a) are applicable only if the loss corporation baa not continued to carry on a trade or business substantially...the same as that conducted before any Increase In stock ownership which Is taken Into account In determining under paragraph (d) of this section whether...

...decrease resulting from a redemption to pay death taxes to which section 303 applies, and (C) Such corporation has not continued to carry on a trade...substantially the same as that conducted before any change In the percentage ownership of the fair market value of such stock, the net operating loss carryovers,...