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Consolidated Tax Return Regulations--2006

During the past several years, the Treasury Department and the Internal Revenue Service have substantially revised the Consolidated Return Regulations. These developments, coupled with other recent changes in the consolidated return regulations, judicial decisions, and published and private rulings, have dramatically changed the operating rules of consolidated returns. An understanding of these new rules is critical for practitioners and corporate tax counsel who practice in this area. CM032

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Table of Contents

The Consolidated Return Investment Basis Adjustment Rules (92 pp) $39.00

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Investment Adjustments and Related Issues (24 pp) $29.00

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The Consolidated Return Investment Basis Adjustment Rules - Study Problems (60 pp) $39.00

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Affiliation and Consolidation: Selected Group Membership Issues (104 pp) $49.00

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The Regulations Governing Intercompany Transactions Within Consolidated Groups (68 pp) $39.00

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Intercompany Transaction Problems (46 pp) $29.00

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Comparison of the Intercompany Obligation Rules Under Treas. Reg. ยง1.1502-13(g) and Prop. Treas. Reg (60 pp) $39.00

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Intercompany Transactions (36 pp) $29.00

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Consolidated Return Intercompany Transaction Regulations: An Overview (34 pp) $29.00

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Consolidated Return Intercompany Transaction Regulations: Basic Intercompany Transactions (342 pp) $49.00

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Current Developments in Tax-Free and Taxable Acquisitions and Separations (424 pp) $49.00

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Acquisition and Separation Issues in Consolidation (80 pp) $39.00

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Acquisition/Separation Issues in Consolidation: Insolvent Corporations and No Net Value Regulations (66 pp) $39.00

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Assessing the Value of the Proposed "No Net Value" Regulations (50 pp) $29.00

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Restructuring Troubled Companies (108 pp) $49.00

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Section 338(h)(10) (With Appendix) (160 pp) $49.00

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"Spin-Offs": The Anti-Morris Trust and Intragroup Spin Provisions (84 pp) $39.00

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Corporate Divisions Under Section 355 (232 pp) $49.00

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The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute (90 pp) $39.00

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Final Section 355(e) Plan Regulations - The Final Chapter in the Saga (38 pp) $29.00

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Who Precedes and Who Succeeds: Proposed Section 355(e)(4)(D) Regulations (30 pp) $29.00

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Continuity of Interest and Continuity of Business Enterprise Regulations (62 pp) $39.00

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The Pre-Reorganization Continuity of Interest Regulations (28 pp) $29.00

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Recent Developments in the Step Transaction Doctrine (78 pp) $39.00

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The Section 382 Consolidated Return Regulations (112 pp) $49.00

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The Consolidated Return Loss Disallowance and
Loss Duplication Rules (120 pp) $49.00

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The Consolidated Return Loss Disallowance Rules (30 pp) $29.00

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Consolidated Return Issues for Buyers and Sellers
in M&A Transactions (28 pp) $29.00

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Use of Limited Liability Companies in
Corporate Transactions (154 pp) $49.00

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Consolidated Group Joint Ventures, Including
One-Party Limited Liabilty Companies (LLCs) (84 pp) $39.00

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Current Developments in Tax-Free Corporate Reorganizations (341 pp) $49.00

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