Browse Jacobs, Karen; O'Connor, Peg; Rollinson, Margie

Title	Type	Date	Words
Final regulations on dual consolidated losses: a practical guide (Part II): originally enacted in 1986, the dual consolidated loss (DCL) rules are designed to prevent a corporation from using a net operating loss to offset income both in the United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 country. Part II discusses triggering events and their consequences, plus applicable transition rules.		Oct 1, 2007	5395
Final regulations on dual consolidated losses: a practical guide (Part I).		Sep 1, 2007	7526