Loss disallowance after Rite Aid: deconstructing "-20"
Article Abstract:
Regulations issued by the IRS concerning loss disallowance on disposition of a subsidiary's stock are reviewed. The effect of the US Court of Appeals' decision in Rite Aid Corp. on the regulation of consolidated tax returns is considered.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
Securities issued, listed, Taxes, Taxation, Subsidiary corporations, Subsidiaries, Securities, Company securities, Loss deductions, Basis (Taxation), Stock transfer, Consolidated tax returns
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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Key legislative developments relevant to S corporations
Article Abstract:
The main legislative developments that are introduced in the Spring of 2003 are, favourable provisions for the tax payers, provisions for shareholders and encouragement for charity.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
United States, Public Finance Activities, Corporate Income Taxes, S corporations
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
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Subjects list: Laws, regulations and rules, Government regulation
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