CORPORATE TAX 927 Tax Lawyer, Vol. 54, No. 4 CORPORATE TAX SUBMITTED BY THE COMMITTEE ON CORPORATE TAX: DANA L. TRIER, COMMITTEE CHAIR; REBECCA S. RUDNICK, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Incorporations and Capital Structures Section 309 of the Community Renewal Tax Relief Act of 2000, enacted in the Consolidated Appropriations Act of 2001, Pub. L. No. 106-554, 114 Stat. 2763, added section 358(h) to prevent duplication or acceleration of loss through assumption of...