{
  "id": "EXC_COMMON_CONTROL_BUILT_IN_GAIN",
  "name": "Common Control Exception to Built-in Gain Limitations",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "The loss corporation and the gain corporation must have been members of the same controlled group (using a 50% ownership test) for the 5-year period ending on the acquisition date.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Exempts corporations from the rule prohibiting preacquisition losses from offsetting built-in gains if the corporations were under common control for 5 years.",
  "irc_reference": "IRC §384(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}