2010/02/09

Planning ideas under the new consolidated sec. 382 regulations.: An article from: The Tax Adviser

0


Low Price: $5.95

Features:

Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on April 1, 1997. The length of the article is 808 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: Temporary regulations issued by the IRS under IRC section 1502 identify how section 382 should be applied to consolidated groups. These regulations bear some similarity to the separate return limitation year regulations, but there are some important differences that offer both planning pitfalls and opportunities. Access to net operating losses that occurred prior to an ownership change may be unavailable to a group member that leaves subsequent to that ownership change. When a subgroup is acquired and a member of the subgroup subsequently leaves, a portion of the section 382 limitation must be allocated to the departing member.

Citation Details
Title: Planning ideas under the new consolidated sec. 382 regulations.
Author: David Friedel
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1997
Publisher: American Institute of CPA’s
Volume: 28 Issue: n4 Page: 200(2)

Distributed by Thomson Gale

BUY NOW!: Planning ideas under the new consolidated sec. 382 regulations.: An article from: The Tax Adviser

Tags: digital document, tax adviser, thomson gale.

Filed under Books by taxrefunds on Feb 9th, 2010. #

Leave a Comment

Random Search Terms

michigan 1099-g refund online, f visa sales tax refund, when will i get my state tax refund 2011, why are 2011 michigan returns still pending, no C05 letter irs code 1121, what does tax code otnoncum mean, if you have three w2 forms does it take longer to process your nc state income tax return, tax refund status review, get a loan on my alabama tax refund status, how long for alabama tax refund 2012, federal return rejection reason 0103, IT return form for FD interest received, how long does it take to get the california state tax refund direct deposit, illinois income tax refunds, claiming vat at heathrow terminal 4 tips, income tax refund taglines, dc taxes refund status, tracking sc tax refunds, how long does it take to get Alabama tax refund when it is mailed in, california tax refund schedule 2011, If I am a visitor in Canada will I get sales tax refund, expiration date on nys tax refund checks, can deposit tax refund check without spouses signature, california refund direct deposit dates, if i filed for chapter 137 bankruptcy do get to keep my federal tax return, il bankruptcy and il tax refunds, rapid refund for State of CA, what takes nc so long to refund checks, where my state ILL tax refund, shell recruitment accounting OR commercial OR finance OR hr OR management OR pension OR investment OR procurement OR supply OR support, 2011 wisconsin refund delayed, if you owe irs back taxes do you get nc refund, never received refund Michigan income tax pending review, canada tax refund for visitors 2011, Address for Arkansas State Tax 2010, ga state tax form 500 FOR 2010, nc state tax refund how long to receive, How long does it take for my NY tax refund, 2012 turbo tax calculator, nctax refund2011, how long does it take for nc to direct deposit tax refunds, my GA refund is under review because my itemize deduct is to high, Arkansas State Tax Refund Schedule