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.

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Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law