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The Consolidated Tax Return: Principles, Practices, Planning

The Consolidated Tax Return: Principles, Practices, Planning

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Main volume(s), which includes latest update; future updates sold separately.
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One-year subscription, includes all updates.
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The most complete guide to consolidated returns for multi-company groups.

Dealing with issues relating to filing a consolidated tax return for corporations can be a complicated, time-consuming task. The Consolidated Tax Return decreases difficulty and increases efficiency by providing:

  • Practical insight to solve complex problems such as those concerning the acquisition and disposition of subsidiaries
  • Thorough updates on the current state of the law with integrated coverage of tax legislation
  • Tables of citations and cases and an extensive index

  • Hennessey, Yates, Banks & Pellervo: The Consolidated Tax Return
    • Chapter 1: The Evolution of Consolidated Returns
    • Chapter 2: Affiliated Groups
    • Chapter 3: Administrative Rules
    • Chapter 4: Reverse Acquisitions
    • Chapter 5: Accounting Periods and Methods
    • Chapter 6: Intercompany Transactions
    • Chapter 7: Transactions Relating to Stock and Obligations of Members
    • Chapter 8: Consolidated Net Operating Loss Deduction
    • Chapter 9: Consolidated Sections 382, 383, and 384 Limitations
    • Chapter 10: Built-In Losses
    • Chapter 11: Consolidated Taxable Income
    • Chapter 12: Basis of Property
    • Chapter 13: Basis of Member Stock
    • Chapter 14: Loss Disallowance Rules
    • Chapter 15: Earnings and Profits
    • Chapter 16: Consolidated Tax Liability
    • Chapter 17: Estimated Taxes, Refunds, and Penalties
    • Chapter 18: Foreign Issues Relating to Consolidated Members
    • Chapter 19: Elections Available to Affiliated Groups
    • Chapter 20: Special Taxpayers
    • Appendix A. Acquisition and Disposition Checklist
    • Appendix B. Advantages and Disadvantages of Filing Consolidated Returns
    • Appendix C. Consolidated Forms and Statements Checklist
    • Appendix D. Consolidated Return Preparation and Review Checklist