(redirected from Recognized Built-In Loss)
RBILRecognized Built-In Loss (taxes)
RBILReckitt Benckiser India Ltd. (India)
RBILRalf Brown Interrupt List
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382(h)(6)(B) provides that any item of deduction allowable as a deduction during the recognition period is treated as recognized built-in loss (RBIL) if the item is attributable to periods before the change date.
In 1998, under the new ownership, the corporation incurred a tax loss of $100,000, none of which was attributable to a recognized built-in loss.
Sec 382(h)(1)(B) provides that a recognized built-in loss is "sut2iect to limitation .
1374-2, the net recognized built-in gain is equal to the recognized built-in gain in excess of the recognized built-in loss plus the recognized built-in gain carryover for the tax year.
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