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Federal Income Taxation of Corporations Filing Consolidated Returns

Federal Income Taxation of Corporations Filing Consolidated Returns

An invaluable tax planning guide and procedural manual that meets the demand for substantial analysis of this domain of tax law.


Availability: In Stock
Publisher :Matthew Bender
Format: 4 Volumes; Looseleaf; updated twice per year. , BOOK
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ISBN:  9780820512273
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    Federal Income Taxation of Corporations Filing Consolidated Returns is the most comprehensive and thorough consolidated return resource available. Detailed textual analysis covers the rules for defining an affiliated group, taking into account items from intercompany transactions, the computation, carryover and limitation with respect to tax attributes (e.g., capital losses, net operating losses, and credits), the investment adjustment system for stock basis as well as earnings and profits, transactional issues for the disposition of group members and for buying and selling subsidiary stock, and much more.

    VOLUME 1

    Overview

    Chapter 1 Introduction
    Chapter 2 Anti-Avoidance Rules
    Chapter 3 Elections in General

    The Consolidated Group

    Chapter 11 The Affiliated Group
    Chapter 12 Continuation of the Affiliated Group
    Chapter 13 The Election to File and the Election to Discontinue Filing Consolidated Returns
    Chapter 14 Effect of Filing Consolidated Returns: Relationship of the Common Parent and Subsidiaries

    Basic Accounting

    Chapter 21 Taxable Years and Methods of Accounting
    Chapter 22 Consolidated Taxable Income--Basic Framework
    Chapter 23 Other Consolidated Computations and Special Rules

    Intercompany Accounting

    Chapter 31 Intercompany Transactions
    Chapter 32 Stock of Members
    Chapter 33 Obligations of Members
    Chapter 34 Prior Period Intercompany Transactions

    VOLUME 2

    Tax Attributes

    Chapter 41 Net Operating Losses and Capital Gains and Losses
    Chapter 42 Special Limitations on Losses
    Chapter 43 Consolidated Tax Credits

    Investment Adjustment System

    Chapter 51 Stock Basis Adjustments
    Chapter 52 Excess Loss Accounts
    Chapter 53 Earnings and Profits
    Chapter 54 Allocation of Liability

    Tax Liability

    Chapter 61 Consolidated Tax Liability Before Credits
    Chapter 62 Alternative Minimum Tax
    Chapter 63 Estimated Tax

    VOLUME 3

    Acquisitions and Dispositions of Subsidiaries

    Chapter 71 Acquisitions and Dispositions of Subsidiaries: A General Review and Specific Analysis of Relevant Consolidated Return and Related Considerations
    Chapter 72 The Consolidated Return Loss Disallowance Rule
    Chapter 73 The Consolidated Return Anti-Loss Duplication Rule
    Chapter 73A Unified Rule for Loss on Subsidiary Stock
    Chapter 74 Consolidated Return Treatments of Financially Troubled Members

    Special Taxpayers

    Chapter 81 Insurance Companies
    Chapter 82 Banks and Other Financial Institutions

    VOLUME 4

    Appendices

    Appendix I Reserved
    Appendix II Treasury News Release
    Appendix III Pre-1995 Regulations
    Appendix IV Regulations Applicable to Taxable Years Beginning Prior to January 1, 1966

    Tables and Index

    Table of Cases
    Table of Statutes
    Table of Agency Decisions
    Index

     

    Andrew J. Dubroff, Jerred G. Blanchard Jr., Marc A. Countryman, and Steven B. Teplinsky.


    Andrew J. Dubroff, Jerred G. Blanchard Jr., Marc A. Countryman, and Steven B. Teplinsky are all partners of Ernst & Young LLP. Andrew Dubroff (formerly of the U.S. Treasury Department) was one of the drafters of the federal regulations that control the filing of consolidated returns.

     

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