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Consolidated returns and the single-entity theory: the new intercompany transaction proposed regs.
- Source :
- The Tax Adviser. November, 1994, Vol. 25 Issue 11, p655, 11 p.
- Publication Year :
- 1994
-
Abstract
- On Apr. 8, 1994, the IRS issued anxiously awaited proposed regulations(1) under Sec. 1502 that revise the intercompany transaction system of the consolidated return regulations. The goal is to ensure, [...]
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 25
- Issue :
- 11
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.15888751