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Sec. 108(i): Considerations for Electing Consolidated Groups Logo aicpa

  Sarah Hoyt, J.D., LL.M. |   Free |   AICPA |   01 Jul 2016 |   Tax Adviser Magazine

This article presents considerations for electing consolidated groups under IRC sec. 108(i) including corporate and consolidated group treatment, recent developments, and examples.

Topics covered:
  • Tax: Technical: C corporation income taxation : Income, Intermediate
  • Tax: Technical: C corporation income taxation : Reporting & filing requirements, Intermediate