26 CFR 1.1502-5 - Estimated tax. - Code of Federal Regulations - Title 26: .

See also 1.1502 3(d)(4) for an optional effective date rule (generally making the rules of paragraph (g)(1) and (2) of this section also inapplicable if the .

Mar 17, 2011 – 1.1502-47(d)(12) defines eligible corporations (those .

File Format: PDF/Adobe Acrobat - Quick View

Apr 11, 2005 – Section 1.1502-11 is amended as follows: 1. Paragraph (b)(1 .

File Format: PDF/Adobe Acrobat - Quick View

May 10, 2005 – See §1.1502–75(d) as to when a group remains in existence. Except as the context otherwise requires, references to a group are references to .

(d) Non-applicability of section 357(c)—(1) In general. Section 357(c) does .

Section 1.1502–95(d)(2)(iii) applies with respect to the day after the last day of . Section 1.1502–96(d) applies to reattributions of net operating loss .

Feb 15, 2007 – 1.1502-36(c)(5). 11 Unified Rule for Loss on Subsidiary .

File Format: PDF/Adobe Acrobat - Quick View

Jul 1, 2011 – 1.1502-75(d)(3)(v)), and indicating the losses and other tax attributes that may be subject to . 1.1502-75(d)(3)(i), a reverse acquisition occurs if: .

Aug 10, 2011 – (r) See §§1.337(d)–2, 1.1502–35, and 1.1502–36 for rules relating to basis adjustments and allowance of stock loss on dispositions or .

Jun 21, 2005 – The below code is throwing HTTP/1.1 502 Proxy Error ( SSL port specified . Files\WebSphere\AppServer\lib\namingclient.jar;D:\Pavan\JWorks .

File Format: PDF/Adobe Acrobat - Quick View

For purposes of this paragraph (d)(12)(v) and §1.1502–47(d)(12), a new .

File Format: PDF/Adobe Acrobat - Quick View

File Format: PDF/Adobe Acrobat - Quick View

File Format: PDF/Adobe Acrobat - Quick View

File Format: PDF/Adobe Acrobat - Quick View

File Format: PDF/Adobe Acrobat - Quick View

File Format: PDF/Adobe Acrobat - Quick View

May 10, 2005 – See §1.1502–91A(g)(3).</p> <p> (d) Information statements .

May 10, 2005 – If one corporation (P) succeeds another corporation (T) under the principles of § 1.1502–75(d) (2) or (3) as the common parent of a consolidated .

Aug 15, 2011 – See §1.1502–80(a) regarding the general applicability of other rules of law and a limitation on duplicative adjustments. See §1.1502–80(d) .

File Format: PDF/Adobe Acrobat - Quick View

File Format: Microsoft Word - Quick View

May 10, 2005 – For purposes of section 1503(c), a nonlife member is treated as ineligible under § 1.1502–47(d)(13) with respect to a life member, unless both .

The investment adjustment rules in Treasury Regulations section 1.1502-32 must . sections 1.1502-32(b)(3)(iv)(D), 1.1502-33(d)(3), and 1.1502-32(b)(3)(ii)(C)]. .

May 10, 2005 – If the group continues in existence with a new common .

File Format: PDF/Adobe Acrobat - Quick View

Oct 10, 2008 – §1.1502-13, the Unified Loss Rule will apply as of the time the member's intercompany item is taken into account and . . 1.1502-36(d)(3)(iii)(A). .

File Format: PDF/Adobe Acrobat - Quick View

Aug 18, 2011 – (B) If M forms S by transferring property subject to .

1.1502-14(d)(4)(i) mandates the deferral of a capital loss, thus disallowing a deduction. The third condition, the only one presently contested, provides a loss .

File Format: PDF/Adobe Acrobat - View as HTML

Aug 27, 2007 – Effective Date: These regulations are effective July 20, 2007. Applicability Date: For dates of applicability, see §§1.1502-47(b) and 1.1502-76(d) .

During the year ended June 30, 1982, P acquired S1 in a transaction, which pursuant IRS regulation 1.1502-75(d)(3) qualified as a reverse acquisition. .

A Primer on § 1.1502-35T, 21 Tax Strategies for Corporate Acquisitions, D ispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and R estructuring .

[sections] 1.1502-13(f)(1)(i). (90)See Telephone Answering Service Co., 63 T.C. 423 (1974), aff'd per curiam, 546 F.2d 423 (4th Cir. 1976), cert. denied, 431 U.S. .

Sitemap