TheGlobe.com Inc (TGLO)

[Toxic Avenger]

No, they are only available to a company taking over the same business as TGLO, which clearly, Delfin isn't.

If you look at TELL, https://backend.otcmarkets.com/otcapi/company/sec-filings/12626772/content/html you'll see that despite the fact that MPET was in a similar business (Oil & Gas) TELL was not only unable to use the carryforward tax loss, they incurred a small tax liability (p.36, successor).