The Tax Adviser › Vol. 32 Nbr. 1, January 2001
Linked as:Extract
Court Defers Loss Deduction on Redemption of Intercompany Debt.
The Tax Court has ruled under prior consolidated return regulations that a consolidated group member may not take a capital loss deduction on a redemption of an intercompany note (Textron Inc., 115 TC No. 6). The case is ...
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