The additional assumptions to be made are that, throughout the period starting at the reference time and ending just before the leaving time:
(a) the leaving entity was in existence; and
(b) the * head company held and beneficially owned all the * membership interests in the leaving entity (instead of whoever actually did); and
(c) those membership interests remained the same; and
(d) the head company directly controlled the voting power in the leaving entity.
715 - 310 What is a 170 - D deferred loss , and when it revives
Deferred loss on 165 - CC tagged asset
715 - 355 Head company's own deferred losses at formation time
715 - 360 Deferred losses brought in by subsidiary member
715 - 365 How loss denial balance is applied when 170 - D deferred loss
revives