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Technical

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

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

Income
Intermediate
Article

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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

Technical

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

Comments/Reflections

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