The Consolidated Tax Return: Principles, Practice and Planning, 6th ed.

• Author: Fink, Philip R.
• Position: Book Review - Brief Review

by Kevin Hennessey, Richard F. Yates, James W. Banks and Patricia W. Pellervo (WG&L, 6th ed., 2002), provides practical insights to many of the issues involved in the acquisition and the disposition of subsidiaries. It analyzes the eligibility rules, as well as the administrative rules, for filing a consolidated return. The book deals with the computation of consolidated taxable income and the consolidated net operating loss...