Federal Income Taxation of Corporations Filing Consolidated Returns, 2nd Edition
This publication is an invaluable tax planning guide and procedural manual that meets the demand for substantial analysis of this domain of tax law.
This authoritative publication includes:
- Workpaper examples showing calculations for multi-year accounting procedures
- Elections and options with explanations of when and how to use them
- Comparison chart illustrates the differences between separate and consolidated returns
- Text of pertinent revenue rulings and procedures, IRS private letter rulings and general counsel memoranda