Practical Guide to the Consolidated Tax Return Regulations 2021

Front Matter
Faculty Bios
Table of Contents
Chapter 1. Overview of Consolidated Groups—Base Requirements for an Affiliated Group and the Privilege to File a Consolidated Return
Chapter 2. KPMG Alert, Avoiding Late Returns When Corporations Are Acquired by a Consolidated Group (July 11, 2016)
Chapter 3. The Consolidated Return Investment Basis Adjustment Rules—Study Problems
Chapter 4. Consolidated Section 382 Rules (February 19, 2021)
Chapter 5. Intercompany Transaction Regulations: An Overview Outline
Chapter 6. Tax Considerations When Selling a Subsidiary Out of a Consolidated Group
Index