The Tax Adviser › Vol. 32 Nbr. 9, September 2001
Linked as:Extract
Filing carryback claims for consolidated groups.
On June 21, 2001, the IRS issued Regs. Sec. 1.1502-78, affecting consolidated groups. Under Regs. Sec. 1.1502-78(e), consolidated groups can determine when to file an application for a tentative carryback adjustment. In addition,...
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