It’s not as simple as you assert. In a taxable stock sale, the corporation’s tax attributes (net operating loss (NOL), capital loss, and tax credit carryovers and certain built-in losses) come under the control of the buyer. However, these tax attributes can be subject to severe restrictions after a corporate ownership change under Secs. 382 and 383.
“Never argue with an idiot. They will only bring you down to their level and beat you with experience.”