Consolidated Returns
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Consolidated Returns |
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- Acquired bank, sale of assets. 93:615.
- Acquisition of boot. 94:342.
- AMT credits
- allocation of. 94:471.
- Apportionment of Sec. 382 limits. 97:200.
- Automatic approval procedures. 91:29.
- Branch profits tax. 94:747.
- Built-in deduction rules
- rehabilitation exception. 94:18.
- Built-in losses. 97:440.
- "Bump and strip" regulations. 93:383.
- CERT rules
- effect of. 92:445.
- Charitable deductions. 99:763.
- Consolidated
- E&P regs. 99:469.
- group ownership of partnership. 99:462.
- loss disallowance rules. 99:464.
- Deconsolidation 95:210.
- candidates. 91:327.
- income allocation. 90:162.
- Deferred intercompany transactions. 93:330.
- Disaffiliation-reaffiliation rule. 91:152.
- Domestic spin-off. 93:352.
- Elections after regs. 96:329.
- Foreign branch losses. 94:423.
- Insolvent affiliated group member
- COD income. 95:491.
- Intercompany
- obligation regs. 97:202.
- transfers of member stock. 97:201.
- transaction proposed regs. 94:655; 95:9.
- Investment adjustment rules. 91:732; 94:97; 95:208.
- effect on
- corporate acquisitions. 95:209.
- post-1994 E&P. 96:658.
- Limit on prechange losses
- used to offset postchange income. 93:423.
- Loss carryovers. 95:28.
- Loss disallowance regulations. 90:425, 469; 91:207, 231, 242; 92:267; 93:31.
- Loss waivers. 98:212.
- Mergers of related corporations. 90:640.
- NOL carryback. 91:582.
- Ownership change final regs. 97:440.
- Possible PHC status
- group lessor/manufacturer. 90:153.
- Post-reorganization restoration of deferred company
- items. 97:342.
- Preaffiliation depreciation of acquired sub. 91:27.
- Preaffiliation property. 92:720.
- Recapitalization
- deferred intercompany gains. 93:36.
- Recent developments. 91:27.
- Reconsolidation of subsidiary. 92:245.
- Regulations updated. 90:397.
- Reverse acquisitions. 98:450.
- SRLY losses. 96:738; 98:787; 99:837.
- Statement of allowable loss requirement. 92:444.
- Stock basis decrease for phantom items. 95:352.
- Subsidiary basis rules. 94:19.
- 30-day election for subsidiary sale. 90:28.
- U.K. branch losses. 92:166.
- Use of acquired S corporation's NOL. 94:717.
- Voting stock and affiliation requirements. 95:344.
- Zero-basis regs. 96:332.
