Host Marriot: 10-year carryback not limited to a narrow class of liabilities
Article Abstract:
The author discusses Host Marriott Corp. v. United States, in which the US District Court for the District of Maryland held that, contrary to the argument of the IRS, federal tax deficiency interest and liabilities for workers compensation do qualify for specified liability loss ten-year carryback treatment under pre-1998 tax law.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Unbaking the consolidated cake: deciphering the impact of United Dominion
Article Abstract:
The author discusses the Supreme Court's 2001 decision in United Dominion Industries, in which the court applied the single-entity method in calculating a consolidated group's 10-year net operating loss carryback. The impact of the decision on application of the attribute reduction regime is examined.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Impact of the 2001 Tax Act
Article Abstract:
The author discusses the features of the Economic Growth and Tax Relief Reconciliation Act of 2001 that will have an impact on an employer's 401(k) plan. Topics include new contribution limits, expanded benefits, increased portability, security and enforcement, and plan amendments.
Publication Name: Corporate Taxation
Subject: Law
ISSN: 1534-715X
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Disinvitation: talking back to Thomas. Dear Mr. Speaker: an open letter. Robes doffed, two judges speak out
- Abstracts: Sundstrand: a case study in transformation of cultural ethics
- Abstracts: The regulation of health care professionals other than physicians. The dilemmas of international financial regulation
- Abstracts: You say "fair trial" and I say "free press": British and American approaches to protecting defendants' rights in high profile trials
- Abstracts: Rule 14b-2: does it actually lead to the prompt forwarding of communications to beneficial owners of securities?