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Dual consolidated losses

Author: Daniel Z Altman; Andrew P Solomon; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management Inc., [2018]-
Series: Tax management portfolios, 6650.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... provides a detailed description of the limitations imposed for federal income tax purposes on the use of a single economic loss twice; the first time against income on the domestic affiliates of the taxpayer, and the second time under foreign law against other income of other affiliates (otherwise called "double-dipping")"--Portfolio description (Page iii).
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Additional Physical Format: Online version:
Altman, Daniel Z.
Dual consolidated losses.
Arlington, VA : Tax Management Inc., [2018]-
(OCoLC)1089693234
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Daniel Z Altman; Andrew P Solomon; Tax Management Inc.,
ISBN: 9781633592537 1633592537
OCLC Number: 1057411054
Notes: "Bloomberg Tax"--Cover.
Description: 1 volume (loose-leaf) ; 28 cm.
Contents: Detailed analysis. I. Introduction II. Definitions and scope of the DCL rules III. Transactions outside the scope of the DCL regulations --
the limits of the DCL rules IV. DCL calculation and attribution rules V. Foreign use VI. Domestic use limitations VII. Domestic use election and agreement VIII. Other rules. Working papers.
Series Title: Tax management portfolios, 6650.
Responsibility: by Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York).

Abstract:

" ... provides a detailed description of the limitations imposed for federal income tax purposes on the use of a single economic loss twice; the first time against income on the domestic affiliates of the taxpayer, and the second time under foreign law against other income of other affiliates (otherwise called "double-dipping")"--Portfolio description (Page iii).

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