The final regulations require consolidated
groups to maintain permanent records (including work papers) that reflect the annual stock basis adjustments arising under the consolidated
The final regulations amend the temporary regulations' exceptions to the general rule disallowing the use of dual consolidated
losses by adopting a "use" approach.
The authority's total reserve fund balances including the general reserve and consolidated
bond reserve fund are estimated to have increased by 11% to $1.
1331 would require attribute reduction on a consolidated
We believe that the diversity and training of our members enable us to bring an important, balanced, and practical perspective to the issues raised by the proposed regulations relating to the income tax treatment to be accorded to hedging transactions effected on a consolidated
, and generally, "net" basis.
1502-13(g)(2)(ii) as an obligation between members of a consolidated
group, but only for the period during which both parties are members of the same group.
reclassification had been made in the Fourth Quarter Consolidated
The result in Example 1 makes sense, because S inherited Z with a $130 basis, and otherwise there would be a risk of the consolidated
group recognizing another loss in the future on S's sale of Z.
One example highlighting the importance of such an approach would be using consolidated
accounts after the elimination of intercompany transactions as a common tax base.
46%, but once you take out a consolidated
loan, you must start making payments immediately.
SAN operation is so much an essential component of the consolidated
environment that among ADIC customers today, nearly 80 percent of the installations of our enterprise-class libraries--the ones that support consolidation--are installed in a SAN.
The IBA includes a limited exception to the general requirement relating to comprehensive, consolidated
supervision (12 U.
United and its subsidiaries, an affiliated group filing a consolidated
return, had a net operating loss for each of the tax years in question.
The project, which focused on developing new standards to determine which affiliates would be included in consolidated
financial statements, has been put on an indefinite hold.
As this issue of Nursing Homes/Long Term Care Management went to press, the Health Care Financing Administration (HCFA) was gearing up to implement Part B consolidated
billing for nursing facilities, starting January 1.