Identify the key details of the evolution and development of the Federal consolidated tax return rules. When

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Identify the key details of the evolution and development of the Federal consolidated tax return rules. When were consolidated returns elective? When were they first required? What political forces were at work when the major 1966 and 1995 changes to the pertinent Federal income tax Regulations were adopted? When were NOL deduction limitations tightened or relaxed? Why? Arrange your findings using a timeline and no more than three slides.

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South Western Federal Taxation 2018 Corporations Partnerships Estates And Trusts

ISBN: 1389

41st Edition

Authors: William H. Hoffman, William A. Raabe, James C. Young, Annette Nellen, David M. Maloney

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