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Working with the SRLY loss rules when the section 382 limitaions do not apply.

Authors :
Seago, W. Eugene
Schnee, Edward J.
Source :
The Journal of Taxation. Sept, 2009, Vol. 111 Issue 3, p142, 8 p.
Publication Year :
2009

Subjects

Subjects :
Loss deductions -- Laws, regulations and rules
Consolidated tax returns -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 382)

Details

Language :
English
ISSN :
00224863
Volume :
111
Issue :
3
Database :
Gale General OneFile
Journal :
The Journal of Taxation
Publication Type :
Periodical
Accession number :
edsgcl.210341506

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