…pical 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.Citation DetailsTitle: Final regulations on dual consolidated losses: originally enacted in 1986, the dual consolidated loss (DCL) rules are designed to prevent a corporation from using a net operating loss to offset income both in the United States and in a foreign countr…
Filed under Books by on Feb 28th, 2010. Comment.
BUY NOW!: Final regs. Winding-consolidated group. : An article from: The Accountants Low Price: $9.95 Features: Product DescriptionThis digital document is an article in Tax, by the American Institute of CPAs, 1 May 2008,. The length of the article is 1674 words. The page length shown above on a standard 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser. Cita…
Filed under Books by on Apr 15th, 2010. Comment.
…r Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.From the supplier: Three 1996 IRS technical advice memoranda demonstrate instances when gain may be recognized on transactions among consolidated group members. In each ruling, the IRS found that triggering events, such as mergers or stock redemptions, had occurred and that gain that had been recognized and deferred had to be restored. All three rulings w…
Filed under Books by on Feb 19th, 2010. Comment.
…n 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 oper…
Filed under Books by on Feb 9th, 2010. Comment.
…-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 purchasers of loss subsidiaries of consolidated corporate groups may prefer to elect to waive the subsidiaries’ loss carryovers under IRS regulation section 1.1502-32(b)(4). Purchasers not wishing to reduce the stock bases may benefit from the election …
Filed under Books by on Feb 10th, 2010. Comment.