Consolidated charitable deductions

Consolidated charitable deductions

When a profitable consolidated group acquires a consolidated group with loss carryovers, the use of the acquired loss group's tax attributes may be limited by Secs. 382-384 and by the separate return limitation year rules contained in the consolidated return regulations.

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Bibliographische Detailangaben
Veröffentlicht in:The Tax Adviser 1999-11, Vol.30 (11), p.763
Hauptverfasser: Collins, Bryan P, Shafer, Matthew R
Format: Magazinearticle
Sprache:eng
Schlagworte:
Built-in gains & losses
Capital losses
Carryover
Consolidated tax returns
Corporations
Donations
Internal Revenue Code
Laws, regulations and rules
Ownership changes
Section 382
Tax deductions
Taxable income
Taxation
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Beschreibung
Zusammenfassung:When a profitable consolidated group acquires a consolidated group with loss carryovers, the use of the acquired loss group's tax attributes may be limited by Secs. 382-384 and by the separate return limitation year rules contained in the consolidated return regulations.
ISSN:0039-9957