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Consolidated Tax Return Regulations--2005

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. CL022

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Coursebook Forms:

Affiliation and Consolidation: Selected Group Membership Issues (90 pp) $39.00

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Coursebook Papers:

The Consolidated Return Investment Basis Adjustment Rules (91 pp) $39.00

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The Consolidated Return Investment Basis Adjustment Rules –Study Problems (80 pp) $39.00

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The Consolidated Group: Continuation and Termination Issues (57 pp) $39.00

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Consolidated Return Intercompany Transaction Regulations (353 pp) $49.00

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The Regulations Governing Intercompany Transactions within Consolidated Groups (67 pp) $39.00

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Intercompany Transaction Problems (44 pp) $29.00

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Comparison of the Intercompany Obligation Rules under Treas. Reg. §1.1502-13(g) and Prop. Treas. Reg. §1.1502-13(g) (59 pp) $39.00

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Intercompany Transactions (35 pp) $29.00

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Current Developments in Tax-Free and Taxable Acquisitions and Separations (463 pp) $49.00

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Acquisition and Separation Issues in Consolidation (178 pp) $49.00

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Acquisition and Separation Issues in Consolidation – Insolvent Corporations and No Net Value Regulations (33 pp) $29.00

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Contingent Consideration and Contingent Liabilities in Acquisitions (118 pp) $49.00

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Consolidated Return Issues for Buyers and Sellers in M&A Transactions (26 pp) $29.00

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The Consolidated Return Loss Disallowance Rules (27 pp) $29.00

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Section 338 (h)(10) (115 pp) $49.00

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Section 338 (h)(10) Appendix (15 pp) $29.00

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“Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions (83 pp) $39.00

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Corporate Divisions under Section 355 (227 pp) $49.00

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The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute (88 pp) $39.00

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Continuity of Interest and Continuity of Business Enterprise Regulations (61 pp) $39.00

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The New Pre-Reorganization Continuity of Interest Regulations (29 pp) $29.00

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Recent Developments in the Step Transaction Doctrine (74 pp) $39.00

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The Section 382 Consolidated Return Regulations (114 pp) $49.00

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The Consolidated Return Loss Disallowance and Loss Duplication Rules (119 pp) $49.00

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Life after the Final Regulations: Consolidated Section 382 and SRLY (131 pp) $49.00

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Use of Limited Liability Companies in Corporate Transactions (138 pp) $49.00

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Current Developments in Tax-Free Corporate Reorganizations (334 pp) $49.00

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Consolidated Group Joint Ventures, Including One-Party Limited Liability Companies (LLCs) (37 pp) $29.00

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Affiliation and Consolidation: Selected Group Membership Issues (With Sample Organization Charts) (90 pp) $39.00

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Section 338 (h)(10) (115 pp) $49.00

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