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Computation of consolidated tax liability

Author: George L White; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©2007]-
Series: Tax management portfolios, 756-4th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... analyzes the problems relating to the computation of tax liability by an affiliated group of corporations filing a consolidated return. Consolidated tax liability is computed in four steps. First, the separate taxable income or loss of each member is determined in accordance with the eliminations and adjustments peculiar to consolidated returns (e.g., intercompany transactions, inventory, etc.). Next, items  Read more...
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Details

Additional Physical Format: Print version:
White, George L.
Computation of consolidated tax liability.
Arlington, Va. : Tax Management Inc., ©2012-
(OCoLC)824703243
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: George L White; Tax Management Inc.
OCLC Number: 60402570
Notes: Published: Washington, D.C., -.
Title from title screen (viewed Feb. 20, 2013).
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Liability for income tax --
Alternative minimum tax liability --
Liability for penalty taxes on undistributed income --
Consolidated tax credits --
Working papers.
Series Title: Tax management portfolios, 756-4th.
Other Titles: Consolidated tax liability
Responsibility: George L. White.

Abstract:

" ... analyzes the problems relating to the computation of tax liability by an affiliated group of corporations filing a consolidated return. Consolidated tax liability is computed in four steps. First, the separate taxable income or loss of each member is determined in accordance with the eliminations and adjustments peculiar to consolidated returns (e.g., intercompany transactions, inventory, etc.). Next, items that were excluded from the computation of separate taxable income are computed on a consolidated basis. Then, consolidated taxable income is determined by adding the results obtained in the first two steps. Finally, the tax is determined on the amount of consolidated income, and reduced by consolidated tax credits."

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