Tax & Accounting's Education Series
FEDERAL – TAX
The Consolidated Tax Return provides full explanations of consolidated
tax return provisions to ensure an ability to make qualified decisions concerning
everyday transactions involving consolidated corporations. This reference
is the most complete guide to the pitfalls and planning opportunities of
consolidated returns for multi-company groups.
Table of Contents
Chapter 1: The Evolution of Consolidated Returns
Chapter 2: Affiliated Groups
Chapter 3: Administrative Rules
Chapter 4: Reverse Acquisitions
Chapter 5: Accounting Methods and Periods
Chapter 6: Intercompany Transactions
Chapter 7: Transactions Relating to Stock and Obligations of Members
Chapter 8: Consolidated Net Operating Loss Deduction
Chapter 9: Consolidated Sections 382, 383, and 384 Limitations
Chapter 10: Built-In Losses
Chapter 11: Consolidated Taxable Income
Chapter 12: Basis of Property
Chapter 13: Basis of Member Stock
Chapter 14: Loss Disallowance Rules
Chapter 15: Earnings and Profits
Chapter 16: Consolidated Tax Liability
Chapter 17: Estimated Taxes, Refunds, and Penalties
Chapter 18: Foreign Issues Relating to Consolidated Members
Chapter 19: Elections Available to Affiliated Groups
Appendix A: Acquisition and Disposition Checklist
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