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Rule: 42.23.804 Prev     Up     Next
Rule Title: TREATMENT OF MERGERS AND CONSOLIDATIONS
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Department: REVENUE
Chapter: CORPORATION LICENSE TAX - GENERAL
Subchapter: Net Operating Losses
 
This is an obsolete version of the rule. Please click on the rule number to view the current version.

  Effective Date: 9/23/2011  
 
  History Notes: History: 15-31-501, MCA; IMP, 15-31-114, MCA; Eff. 12/31/72; TRANS, from ARM 42.23.415, 2011 MAR p. 2053, Eff. 9/23/11.  
 
  Rule File: access file
 

Other rule versions existed in ARM on or after March 31, 2007

MAR Notices Effective From Effective To History Notes
42-2-960 11/26/2016 Current History: 15-31-501, MCA; IMP, 15-31-114, MCA; Eff. 12/31/72; TRANS, from ARM 42.23.415, 2011 MAR p. 2053, Eff. 9/23/11; AMD, 2016 MAR p. 2198, Eff. 11/26/16.
42-2-863 9/23/2011 11/26/2016 History: 15-31-501, MCA; IMP, 15-31-114, MCA; Eff. 12/31/72; TRANS, from ARM 42.23.415, 2011 MAR p. 2053, Eff. 9/23/11.
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