transcript   Transcript

Tax Attributes and Consolidation

Recorded on: Feb. 22, 2018
Running Time: 01:47:22

Full Transcript:

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Taken from the Web Program Consolidated Tax Return Regulations 2018 Recorded February 2018 in New York

Tax Attributes and Consolidation [01:47:22]

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 the reduction of consolidated tax attributes resulting from cancellation of indebtedness; common pitfalls to avoid and ameliorative planning techniques will be discussed

Gerald B. Fleming [Senior Technician Reviewer (Corporate, Branch 2), Internal Revenue Service], William D. Alexander, Stuart J. Goldring, Mark R. Hoffenberg, Bernita L. Thigpen

The purchase price of this Web Program segment includes the following articles from the Course Handbook available online:

  • Section 382
    Mark J. Silverman
  • The Section 382 Consolidated Return Regulations
    Mark J. Silverman
  • Section 382: Fluctuation in Value
    Mark J. Silverman
  • Consolidated Attribute Reduction Regulations (June 20, 2017)
    Linda Z. Swartz, Stuart J. Goldring
  • Life After the Final Regulations: Consolidated Section 382 and SRLY (June 20, 2017)
    Stuart J. Goldring
  • Application of Cancellation of Debt Rules to Consolidated Group (June 20, 2017) (PowerPoint slides)
    Stuart J. Goldring
  • Acquisitions and Restructurings Involving Troubled Companies (December 7, 2017)
    Mark R. Hoffenberg, William D. Alexander, Bernita L. Thigpen, Stuart J. Goldring

Presentation Material

  • Tax Attributes and Consolidation
    William D. Alexander, Stuart J. Goldring, Mark R. Hoffenberg, Bernita L. Thigpen
William D. Alexander ~ Skadden, Arps, Slate, Meagher & Flom LLP
Gerald B. Fleming ~ Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service
Stuart J. Goldring ~ Weil Gotshal & Manges LLP
Mark R. Hoffenberg ~ KPMG LLP
Bernita L. Thigpen ~ KPMG LLP
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