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Single-entity concepts also apply to intercompany stock, obligations under Prop. Regs.
Hennessey, Kevin M.; Yates, Richard F. - In: The journal of taxation : a national journal of current … 81 (1994) 3, pp. 138-142
Persistent link: https://www.econbiz.de/10006349688
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Complex new matching and acceleration rules apply to intercompany transactions
Hennessey, Kevin M.; Yates, Richard F. - In: The journal of taxation : a national journal of current … 81 (1994) 2, pp. 80-87
Persistent link: https://www.econbiz.de/10006349726
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CORPORATIONS, SHAREHOLDERS - The final factor -- Temp. Reg. 1.1502-35T takes a new approach to barring duplicated losses
Yates, Richard F.; Vogel, Jeffrey L.; Hering, David P.; … - In: The journal of taxation : a national journal of current … (2003), pp. 263-280
Persistent link: https://www.econbiz.de/10006255835
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CORPORATIONS, SHAREHOLDERS - Final SRLY-consolidated Section 382 Regs remove SRLY limitation for most groups as of 1999
Yates, Richard F.; Eisenberg, Andrew M.; Madden, David P.; … - In: The journal of taxation : a national journal of current … (1999), pp. 325-340
Persistent link: https://www.econbiz.de/10006292766
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Temp. Regs. on SRLY, consolidated 382, and related items generally continue proposed rules
Yates, Richard F.; Rainey, Steven K. - In: The journal of taxation : a national journal of current … 85 (1996) 5, pp. 267-277
Persistent link: https://www.econbiz.de/10007321761