Related by context. Frequent words. (Click for all words.) 61 carve outs 50 exemptions 47 FATCA 45 reorganizations 45 reclassifications 44 nonrecurring expenses 44 legislative enactments 44 insured depository institutions 44 deductions 44 surtaxes 44 d Represents 43 PUHCA 43 clawback provisions 43 intercompany transactions 43 SBICs 43 VCFs 43 entities 43 refundings 43 tax deductibility 42 provisions 42 restructurings 42 Tax Reform Act 42 intercompany balances 42 RRGs 42 allowable deductions 41 intercompany loans 41 carryforward 41 carryback 41 recharacterized 41 deductibility 41 VIEs 41 unallocated expenses 41 clawback provision 41 uncollectible accounts receivable 41 contractual clauses 41 promulgate regulations 41 clauses 40 obj obj = 40 CDSOA 40 severability 40 vehicles SPVs 40 supermajority requirement 40 REMIC 40 nonbanks 40 specifi c 40 discrete 40 credit carryforwards 40 IRC ยง 40 intercompany eliminations 40 adjudicative 40 Proposed Regulations 40 loopholes 40 Cenvat credit 40 exclusions 40 HOEPA 39 securitization 39 golden parachute payments 39 TOBs 39 bankruptcy reorganizations 39 covenant breaches 39 EGTRRA 39 FDIC insured institutions 39 demergers 39 receivables securitization 39 applied prospectively 39 bulge bracket firms 39 consolidations 39 nonqualified 39 deferrals 39 mergers 39 referable 39 overlapping jurisdictions 39 issuances 39 ITOs 39 financings 39 exceptions 39 takeovers 38 GL c 38 regulatory 38 statutes 38 undistributed earnings 38 governmental entities 38 bond indentures 38 corporations 38 availment 38 Code Sec 38 sale leasebacks 38 taxation 38 transactions 38 retentions 38 multiemployer plans 38 systemically risky 38 reorganisations 38 nonrecurring items 38 Backdating options 38 divestitures 38 deregulations 38 overly prescriptive 38 exemption 38 PIPE transactions 38 mandates