Recorded on: Mar. 7, 2013
Taken from the Web Program Consolidated Tax Return Regulations 2013 Recorded February, 2013 in New York
Tax Attributes and Consolidation [01:49:11]
The complex interaction of the consolidated return regulations with other provisions limiting or otherwise addressing the use of tax attributes, including: the effect of section 382 on separate and consolidated tax attributes, limitations imposed under the separate return limitation (SRLY) rules, and ...