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I am currently translating Sec. 382 for a tax advisory firm. I'm having trouble with some of the terms, and I wanted to ask if anyone could point me to books that could help with that.
In German law, we have "commentaries" on laws, where for each section there is an entry explaining what terms are supposed to mean, and what cases are relevant etc.
Something like that would be very helpful.
The terms I am currently struggling with are "recognized built-in gains" (what exactly is recognized by whom?) and "net unrealized built-in loss" (how's it unrealized, exactly, what does realization mean in this context?)
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