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Browse Consolidated tax returns topic

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1-109 out of 109 article(s)
Title Author Type Date Words
No deduction for paying corporate parent's expense: A subsidiary fails to show that it received the primary benefit from its payment to an adviser incident to a merger. Reichert, Charles J. Jan 1, 2020 773
GILTI regime guidance answers many questions. Murillo, Jose; Hillier, Craig; Stenger, Allen; Milner, Martin; Hickman, Megan Jan 1, 2019 8032
Sec. 108(i): considerations for electing consolidated groups. Hoyt, Sarah Jul 1, 2016 1072
TEI issues five state and local tax policy statements. May 1, 2016 2079
TEI comments on EU common consolidated corporate tax case consultation. Mar 1, 2016 4119
Proposed regulations would provide guidance for allocation and absorption of losses on a consolidated return. DuPree, Duane Nov 1, 2015 807
Compliance with short-period return rules can stave off penalties and rejection of elections as untimely. Wyzik, Ryan; Curran, Kevin; Friedel, David Jul 1, 2015 1693
Support for corporate structure under state corporate practice of medicine rules. Mauner, Eric May 1, 2015 2284
Opportunity to eliminate certain intercompany gain. Pellervo, Patricia W.; Lee, Charmaine Y. Jul 1, 2013 1292
Timing of deductions for subsidiaries joining a new consolidated return. Schwartzman, Randy A. May 1, 2013 2323
IRS issues guidance on corporate equity reduction transactions. Peabody, Brian; Bakke, Donald W. Jan 1, 2013 1559
Application of the consolidated tax return rules to insolvent members. Feinstein, Bruce Aug 1, 2012 2471
Sidestepping deferred intercompany gain. Van Leuven, Mary Jun 1, 2012 2234
Intercompany debt in a deemed asset sale election. Anderson, Kevin D. May 1, 2012 2458
How acquired target corporations can avoid denial of extension requests. Adams, Bob Apr 1, 2012 621
Interest-netting relief allowed to consolidated group member. Cooley, Karen M.; Pulliam, Darlene Feb 1, 2012 479
Prop. regs. require NUBIG and NUBIL redetermination for consolidated Sec. 382 purposes. Keith, Bryan D. Feb 1, 2012 2104
The dual consolidated loss quandary. Kubitz, Adam; David, Sites Feb 1, 2012 1975
IRS applies reverse acquisition regulations: a substance-over-form approach. Smith, Annette B. Jul 1, 2011 1347
The impact of unified loss rules on earnings and profits. Smith, Annette B. Jul 1, 2011 1406
Computing the research credit for consolidated groups. Fairbanks, Greg A. Feb 1, 2011 2083
Special reporting requirements for U.S. domestic use of U.K. dual consolidated loss. Ferris, Tara; Curran, Kevin Jul 1, 2010 979
Worthless stock losses from liquidations and related issues in consolidation. White, Matthew K.; Wilder, Michael J.; Blair-Stanek, Andrew Mar 22, 2010 10482
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
In a debt crisis? Tips on how to make the consolidation process work for you. Williams, Janelle Aug 1, 2006 701
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
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
Subsidiary's nonconforming inventory method will not violate group's conformity. Kautter, David J. Jan 1, 2003 657
Interim loss-disallowance regulations. Packard, Pamela May 1, 2002 519
Notice 2002-11: IRS reversal on Rite Aid. Packard, Pamela May 1, 2002 978
Federal Circuit invalidates duplicated-loss factor of loss-disallowance Regs. Sair, Edward A. Mar 1, 2002 1535
Rite Aid: potentially historic. Salem, Irving Mar 1, 2002 6372
Supreme court addresses consolidated product liability losses. (Federal Taxation). Propper, Ricky S. Brief Article Jan 1, 2002 612
Single-entity approach approved for affiliated group product liability losses. O'Connell, Frank J., Jr. Sep 1, 2001 762
The dual-consolidated-loss trap. O'Connell, Frank J., Jr. Sep 1, 2001 1648
Alert for consolidated return filers. O'Connell, Frank J., Jr. Sep 1, 2001 297
United Dominion: the Supreme Court enters the consolidated return fray. Blank, Jeremy B. Jul 1, 2001 2352
Impact of off-code amendment to consolidated return rules. Zarzar, Robert Jul 1, 2001 1063
Thinking above and below the line for S corporation composite taxes. Packard, Pamela May 1, 2001 745
FINAL REGULATIONS ON S CORPORATIONS ENTERING A CONSOLIDATED RETURN. Kelson, Jeffrey A.; Schwartzman, Randy A. Brief Article Jul 1, 2000 554
S Corporation Returns, 1997. Wittman, Susan Mar 22, 2000 8397
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
ACQUISITIONS OF LOSS COMPANIES BY CONSOLIDATED GROUPS. Schwartzman, Randy A.; Barnes, Donald A.; Morris, Edwin B.; Rothstein, Joel; Barth, Richard M. Dec 1, 1999 2409
Defining an affiliated group. Schnee, Edward J. Nov 1, 1999 441
Consolidated charitable deductions. Shafer, Matthew R. Nov 1, 1999 588
Recent changes to SRLY rules. McLaughlin, Mary Aug 1, 1999 1198
Buying or selling a member of a consolidated group. Pellervo, Patricia W. Jul 1, 1999 16185
Good news in consolidated loss disallowance rules. Friedel, David Jul 1, 1999 1299
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
Short tax year depreciation and subsidiaries. Campbell, Geoffrey W. Oct 1, 1997 586
IRS wants company's tax return software. Hollingsworth, Tracy Sep 1, 1997 407
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
Federal consolidated return principles create confusion in California combined reports. Salmon, Scott A. Jun 1, 1997 874
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
Financial accounting: EITF update. Volkert, Linda A. May 1, 1996 829
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
TAM 9452002: redefining "control." (Technical Advice Memorandum) Bloom, Gilbert D. Jun 1, 1995 848
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
Reconsolidation of subsidiary corporations; waiver of the 60-month waiting period. Kramer, Sandra S. Apr 1, 1992 6385
Affiliated group with insolvent members.... Duvall, Kevin A. Jan 1, 1992 126
Judicial deference, consolidated returns, and loss disallowance: could LDR survive a court challenge? Amending section 1502 to deal comprehensively with single entity issues. Salem, Irving May 1, 1991 2738
Comments on temporary regulations under section 1502 relating to intercompany transactions and distributions of property. Sep 1, 1990 2377
Think twice before selling that subsidiary: without proper planning, the new IRS regulations could prevent taking deductions for a loss. Yates, Dick Jun 1, 1990 2965
Buying or selling a member of a consolidated group? Halby, Karen L. Mar 22, 1989 4029

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