Loss carry forward transfer only if loss maker still owned a ... The Supreme Tax Court has held that unused loss relief may only pass to transferee under the Reconstructions Tax Act up to December 12, 2006 if the loss making business was still held by the transferor on date of transfer. Originaldatum22. Mai 2012KategorienSupreme Tax Court casesSchlagwörterLoss relief, loss carryforward transfer, ...Autor:in