THE BRAVE-NEW-WORLD OF CONSOLIDATED RETURNS - AN ANALYSIS OF THE RECENTLY PROPOSED STOCK BASIS ADJUSTMENT REGULATIONS

Authors
COLLINS BP NISSLEY PA MORZORATI LM TIEDMANN WJ
Citation
Bp. Collins et al., THE BRAVE-NEW-WORLD OF CONSOLIDATED RETURNS - AN ANALYSIS OF THE RECENTLY PROPOSED STOCK BASIS ADJUSTMENT REGULATIONS, Journal of corporate taxation, 20(2), 1993, pp. 115-150
Citations number
NO
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
2
Year of publication
1993
Pages
115 - 150
Database
ISI
SICI code
0094-0593(1993)20:2<115:TBOCR->2.0.ZU;2-M
Abstract
The primary changes made by the Proposed Regulations under Section 150 2 revising the consolidated return stock basis adjustment system and t heir effects on existing consolidated groups are analyzed.