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Entity

Section 382 of the Internal Revenue Code

standard2 mentionslast seen Nov 4, 2026

U.S. tax code provision governing ownership changes and limitation on use of tax attributes.

Relationships 2

Adientconforms toSection 382 of the Internal Revenue Code92% confidence1 source
Cooper Standardconforms toSection 382 of the Internal Revenue Code85% confidence1 source

Section 382 of the Internal Revenue Code

Relationship

Cooper Standardconforms toSection 382 of the Internal Revenue Code

85% confidence1 supporting mentions

Either name opens that entity’s relationships.

Sources 1

filingSEC EDGARNov 2, 2026Cooper-Standard Holdings Inc. 8-K: Item 1.01: Entry into a Material Definitive Agreement; Item 3.03: Material Modifications to Rights of Security Holders; Item 8.01: Other Events; Item 9.01: Financial Statements and Exhibits
in an effort to protect stockholder value by attempting to protect against a possible limitation on the Company's ability to use its net operating loss carryforwards, any loss or deduction attributable to a "net unrealized built-in loss" and other tax attributes under Section 382 of the Internal Revenue Code