Investment-adjustment regulations may significantly affect 1995 and later years’ E & P determinations. : An article from: The Tax Adviser

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This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on November 1, 1996. The length of the article is 1883 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The new investment-adjustment system established by the final consolidated return regulations promulgated under IRC section 1502 separate basis determination and earnings and profits determination for subsidiary corporations that are part of a consolidated group. Groups most affected by this change include groups in existence prior to 1976 and/or 1966, groups that include subsidiaries with unused net operating losses and groups with member separate return limitation year net operating losses that have been used. The final regulations are effective for tax years beginning on or after Jan. 1, 1995.

Citation Details
Title: Investment-adjustment regulations may significantly affect 1995 and later years’ E & P determinations. (earnings and profits)
Author: David W. Blair
Publication: The Tax Adviser (Magazine/Journal)
Date: November 1, 1996
Publisher: American Institute of CPA’s
Volume: 27 Issue: n11 Page: 658(4)

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