Consolidated returns [electronic resource] : limitations on losses / George L. White.
" ... analyzes the problems relating to the limitations on losses imposed by the consolidated return regulations on an affiliated group of corporations filing a consolidated return. Consolidated tax liability is computed in four steps. First, the separate taxable income or loss of each member i...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2007-]
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| Series: | Tax management portfolios ;
757-2nd. |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- Separate return limitation year rules
- Consolidated return change of ownership rules
- Section 382
- Section 384
- SRLY limitation on built-In losses
- At-risk rules
- Disposition of stock of a subsidiary
- Passive loss rules
- Section 267
- Dual consolidated loss limitation
- Limitation on use of group losses to offset income of a subsidiary paying preferred dividends
- Reverse acquisitions
- Carrybacks and carryovers to separate return years
- Disposition of stock of parent by member of group
- Working papers.