From the program: Consolidated Tax Return Regulations 2013
Recorded on: Mar. 4, 2013
Taken from the Web Program Consolidated Tax Return Regulations 2013 recorded February, 2013 in New York.
Lecture Topics [01:32:29]
Affiliation, Reverse Acquisitions and Accounting Issues [01:32:29]
The affiliation provisions of Section 1504 and the group continuation rules of Treas. Reg. section 1.1502-75, including: review of the statutory requirements for affiliation, the application of the 80 percent voting power requirement, ...