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Treat-ise Yourself to Greater Insights

September 20, 2022

Whether you’re in need of a refresher or are learning the area of consolidated tax returns for the first time, the Federal Income Taxation of Corporations Filing Consolidated Returns (2d ed.) treatise is a valuable resource for the information you need. Practical Guidance Tax provides links to key sections of this seminal treatise in its content, including this practice note on consolidated return fundamentals in C corporations.

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  • New Climate Law Expands Ways To Monetize Energy Credits
    Clean energy projects' access to existing and new energy tax credits is expected to go beyond the traditional tax equity financing with new ways to monetize the refunds under a sweeping new law that aims to tackle climate change. 

Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.    

  • Tax Key Legal Developments Tracker (Federal)
    Stay informed on new developments: 
    • Business Entities. The Inflation Reduction Act of 2022 ( L. No. 117-169), enacted on August 16, 2022, imposing 15% alternative minimum tax on certain domestic corporations, imposing 1% excise tax on repurchase of corporate stock, funding the IRS, requiring drug price negotiation under Medicare, requiring prescription drug inflation rebates, extending certain Affordable Care Act subsidies, and modifying and extending certain energy tax credits.
    • Practice, Procedure and Controversy
      Treasury issues proposed regulations reflecting provisions of the “Taxpayer First Act of 2019” (Pub. L. No. 116-25), which codified the IRS Independent Office of Appeals in its role as the independent administrative appeals function within the IRS. 87 Fed. Reg. 55934 (Sept. 13, 2022).


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