…bsidiaries’ loss carryovers under IRS regulation section 1.1502-32(b)(4). Purchasers not wishing to reduce the stock bases may benefit from the election rather than making reattribution elections which also provide loss disallowance rule relief. Factual conditions likely to encourage the making of the election are listed.Citation DetailsTitle: Loss waiver is important for consolidated groups subject to the loss disallowance rule.Author: Dav…
Filed under Books by on Feb 10th, 2010. Comment.
…icle 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: Federal Circuit invalidates duplicated-loss factor of loss-disallowance Regs.(consolidated tax returns)(affiliated corporations)Author: Edward A. SairPublication: The Tax Adviser (Magazine/Journal)Date: March 1, 2002Publisher: American Institute of CPA’sVolume: 33 Issue:…
Filed under Books by on Dec 20th, 2009. Comment.
…e. 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: Good news in consolidated loss disallowance rules.(taxation)Author: Jared GordonPublication: The Tax Adviser (Magazine/Journal)Date: July 1, 1999Publisher: American Institute of CPA’sVolume: 30 Issue: 7 Page: 464(1)Distributed by Thomson Gale BUY NOW!: Good ne…
Filed under Books by on Feb 15th, 2010. Comment.
…age. 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: Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock.Author: Jared H. GordonPublication: The Tax Adviser (Magazine/Journal)Date: March 1, 2005Publisher: American Institute of CPA’sVolume: 36 Issue: 3 Pa…
Filed under Books by on Feb 23rd, 2010. Comment.
…0-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: Intercompany transaction and loss disallowance relief provisions.Author: John MichalowskiPublication: The Tax Adviser (Magazine/Journal)Date: July 1, 2004Publisher: American Institute of CPA’sVolume: 35 Issue: 7 Page: 406(2)Distributed by Thomson Gal…
Filed under Books by on Feb 3rd, 2010. Comment.