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Consolidated Tax Returns - Qualifications and Requirements   Updated

CATEGORY: Taxation
  Online & Mobile
2 CPE Credits

This course introduces the filing requirements of a consolidated income tax return. The first chapter presents the technical definitions of a controlled, affiliated and consolidated groups as well as the different relationship groups like parent-subsidiary, brother-sister and combined controlled groups. The second chapter outlines the benefits and qualifications to be considered an affiliated group as well as including an LLC in a consolidated return. The third chapter dives deeper into the qualifications and election of filing a consolidated return. Then, the last two chapters present intercompany transactions and Separate Return Limitation Year (SRLY) Rules.

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