haku: @author Yates, D. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Yates, D. |
| Otsikko: | Think twice before selling that subsidiary! |
| Lehti: | Journal of Accountancy
1990 : JUNE, VOL. 169:6, p. 67-70, 72 |
| Asiasana: | TAX ALLOWANCES SUBSIDIARY COMPANIES LOSS |
| Kieli: | eng |
| Tiivistelmä: | Assessment of new Internal Revenue Service /IRS/ regulations on sales of US subsidiaries and offsetting of losses. IRS warning. The loss disallowance rule. Planning to avoid loss disallowance. Techniques using insider basis. Unused subsidiary losses. Electing out of a consolidated return. Loss disallowance presumption. 3 Exhibits illustrate the study. |
SCIMA