The Resource Final regulations change dual consolidated loss rules

Final regulations change dual consolidated loss rules

Label
Final regulations change dual consolidated loss rules
Title
Final regulations change dual consolidated loss rules
Creator
Subject
Summary
This article analyses the final dual consolidated loss regulations under Section 1503, which provide that a dual consolidated loss of a corporation may not offset the taxable income of any other member of an affiliated group. The author focuses on the major differences between the temporary and final regulations, pointing out planning considerations and pitfalls and concludes that on the whole the new rules are more beneficial to taxpayers
Citation source
In: Tax Notes International. - Arlington. - Vol. 5 (1992),
http://library.link/vocab/creatorName
Taylor, Gail W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • losses
  • double dipping
  • group of companies
Label
Final regulations change dual consolidated loss rules
Instantiates
Publication
Label
Final regulations change dual consolidated loss rules
Publication

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