§1503. Computation and payment of tax — Inbound Citations

Citations to §1503(d)

• 26 U.S.C. § 953(d)(3)

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  (3) If any corporation treated as a domestic corporation under this subsection is treated as a member of an affiliated group for purposes of chapter 6 (relating to consolidated returns), any loss of such corporation shall be treated as a dual consolidated loss for purposes of section 1503(d) without regard to paragraph (2)(B) thereof.