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Finanse publiczne · 30/07/2010

IRS Corrects Consolidated Return Regulations for Corporations Filing Losses

The IRS has issued corrections to regulations affecting corporations filing consolidated returns under section 1502, specifically addressing the implementation of section 172(b)(1)(H) within a consolidated group and the pre-acquisition carryback period for certain losses.

Source: Federal Register — Department of the TreasuryOpen original release →