Dual consolidated losses / Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York).
2018
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Details
Author
Title
Dual consolidated losses / Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York).
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2018]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 6650.
Formatted Contents Note
Detailed analysis. I. Introduction II. Definitions and scope of the DCL rules III. Transactions outside the scope of the DCL regulations
the limits of the DCL rules IV. DCL calculation and attribution rules V. Foreign use VI. Domestic use limitations VII. Domestic use election and agreement VIII. Other rules. Working papers.
the limits of the DCL rules IV. DCL calculation and attribution rules V. Foreign use VI. Domestic use limitations VII. Domestic use election and agreement VIII. Other rules. Working papers.
Summary
" ... provides a detailed description of the limitations imposed for federal income tax purposes on the use of a single economic loss twice; the first time against income on the domestic affiliates of the taxpayer, and the second time under foreign law against other income of other affiliates (otherwise called "double-dipping")."
Source of Description
Description based on contents viewed on March 11, 2019; title from description page.
Location
www
Available in Other Form
Print version: Altman, Daniel Z. Dual consolidated losses. Arlington, VA : Tax Management Inc., [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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