Javascript is currently not supported, or is disabled by this browser. Please enable Javascript for full functionality.

    Jun 23, 2024  
2023-2024 Law School Student Handbook 
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 333 Consolidated Return Regulations

3 unit(s)
Explores the consolidated tax return regulations, including their conceptual framework, authority and history; eligibility to file; computation of consolidated and separate taxable income; intercompany transactions, attribute limitation rules; consolidated basis adjustments, ELA’s, and the unified loss rules. An emphasis will be placed on how these rules impact acquisition planning. Cross-listed with and equivalent to TA 333. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 322A .

Select the appropriate link below to view the course catalog and course schedule on the GGU website: