Browse Consolidated tax returns topic

Laws, regulations and rules subtopic

Articles 1-63 out of 63 article(s) Title Author Type Date Words Final consolidated return regs. on transactions involving intercompany debt. Kegerreis, Angela May 1, 2009 836 Significant recent corporate developments. Hayes, Brandon L. Jan 1, 2009 7701 Global issues dominate TEI's summer: U.S. contract manufacturing, Canadian tax reform, European consolidated tax base, Ontario legislation all command attention. Jul 1, 2008 2769 TEI comments on EU's common consolidated corporate tax base. Jul 1, 2008 3379 Final regs. on consolidated group liquidations. Schwartzman, Randy A.; Anderson, Kevin D. May 1, 2008 1620 TEI comments on progress toward implementing a common consolidated corporate tax base in the E.U. May 1, 2007 2169 Final DCL rules reflect TEI views. Mar 1, 2007 234 Are the new loss duplication regulations out of date? Estrada, Michelle Jul 1, 2006 938 Taxpayer successful in establishing no successor. Hering, David Jun 1, 2006 1409 Significant recent developments. Zaitzeff, Elizabeth Feb 1, 2006 4936 Revamped dual consolidated loss regs. Landreneau, Frank Nov 1, 2005 2111 TEI comments on dual consolidated loss rules: August 22, 2005. Behroozi, Amy Sep 1, 2005 5016 Often-overlooked stock basis adjustments. Michalowski, John Jul 1, 2005 1047 Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock. Morrison, Sally Mar 1, 2005 2643 Affirmation of consolidated return regulation authority. Simpson, Kirsten Jan 1, 2005 256 Guidance on intercompany interest expense disallowance related to tax-exempt investments. Thornton, David A. Sep 1, 2004 1830 Intercompany transaction and loss disallowance relief provisions. Michalowski, John Jul 1, 2004 1134 NY administrative ruling addresses numerous apportionment issues. Amitay, Sharlene Jun 1, 2004 860 Illinois' "wheel of unity" doctrine. Margner, L. James May 1, 2004 715 The Consolidated Return Investment Basis Adjustment Rules. Jan 26, 2004 5109 Temp. regs. on attribute reduction when a consolidated group member realizes DOI income. Yecies, Mark Jan 1, 2004 787 Temp. regs. limit duplicative stock losses. Stewart, Dave N. Jan 1, 2004 4240 Significant recent developments. Chui, Yidan Jan 1, 2004 3913 State laws and legislation disallowing certain intercompany expenses. McCown, John Sep 1, 2003 2630 Cancellation of accrued, but unpaid, interest on intercorporate debt. Smith, Annette B. Jul 1, 2003 1617 TEI comments on International Accounting Standards and European Union consolidated tax base: May 30, 2003. May 1, 2003 2647 Applying attribute reduction under Sec. 108(b) in a consolidated group. Sair, Edward A. Mar 1, 2003 3172 IRS issues proposed anti-loss-duplication consolidated regs. Kautter, David J. Jan 1, 2003 1375 Interim loss-disallowance regulations. Packard, Pamela May 1, 2002 519 Notice 2002-11: IRS reversal on Rite Aid. Packard, Pamela May 1, 2002 978 Alert for consolidated return filers. O'Connell, Frank J., Jr. Sep 1, 2001 297 Thinking above and below the line for S corporation composite taxes. Packard, Pamela May 1, 2001 745 Service rules attribute reduction under Sec. 108(b) on a consolidated basis. Sair, Ed Mar 1, 2000 855 Final SRLY Regs.: effective date provision bears watching. Dec 1, 1999 427 Defining an affiliated group. Schnee, Edward J. Nov 1, 1999 441 Consolidated charitable deductions. Shafer, Matthew R. Nov 1, 1999 588 Buying or selling a member of a consolidated group. Pellervo, Patricia W. Jul 1, 1999 16185 When are the final consolidated E&P regulations retroactive? Hack, Amy Jul 1, 1999 1584 Notice 98-38: separate return limitation years. May 1, 1999 2249 IRS considers replacing SRLY limitations with sec. 382-type approach. White, George Nov 1, 1998 1689 Push-down accounting and alternatives: risks and opportunities in corporate consolidations. Grossman, Alysse Sep 1, 1998 4134 Complexities in the consolidated return reverse acquisition rules. Prettyman, James Jul 1, 1998 880 Commonly encountered provisions overridden by Sec. 1502 regs. Yates, Richard F. Jun 1, 1998 409 Loss waiver is important for consolidated groups subject to the loss disallowance rule. Nelson, Chris Apr 1, 1998 573 Does Alumax bar "bankruptcy-proofing" and special voting rights? Lipton, Richard M. Mar 1, 1998 7360 Waiving a target's loss carryforwards - a preservation of stock basis. Lohnes, Timothy J. Jul 1, 1997 1066 Exercise caution when taking advantage of new S corporation legislation. Willden, Lynn Jul 1, 1997 692 Temp. regs. explain sec. 382 and built-in loss rules. Rosen, Robert M. Jul 1, 1997 6699 Planning ideas under the new consolidated sec. 382 regulations. Friedel, David Apr 1, 1997 779 Consolidated rules for intercompany transfers of member stock. Nelson, Chris Apr 1, 1997 1148 Intercompany obligation regulations provide a single-entity approach. Fredrickson, Debra Apr 1, 1997 1012 Check-the-box: European options, U.S. and European consequences. Zink, William J. Feb 1, 1997 644 SRLY loss temp. regs. offer significant planning opportunities. Rosen, Robert M. Dec 1, 1996 5379 Investment-adjustment regulations may significantly affect 1995 and later years' E & P determinations. Cordonnier, Andrew W. Nov 1, 1996 1789 New elections available in wake of final consolidated return regulations. Yates, Richard F. Jun 1, 1996 2319 Final consolidated zero-basis regulations fix part (but not all) of the problem. Bailine, Richard W. Jun 1, 1996 795 Final cost-sharing regulations. Dicker, Adrian J.W. May 1, 1996 702 Current developments. Mathews, R. Kelly Apr 1, 1996 6161 Measuring voting power. Willens, Robert Brief Article Oct 1, 1995 347 Effective date of proposed consolidated group hedging regulations. Jul 1, 1995 3357 Consolidated return election may mitigate stock basis decrease from phantom item. Rainey, Steven K. Jun 1, 1995 2052 Sec. 338(h)(10) - caveat target! Liquerman, Robert Jun 1, 1995 932 TAM 9452002: redefining "control." (Technical Advice Memorandum) Bloom, Gilbert D. Jun 1, 1995 848