Consolidated Tax Returns
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Overview
Subject area
TAX
Catalog Number
9874
Course Title
Consolidated Tax Returns
Department(s)
Description
The focus of this course is on the consolidated return regulations and Section 482. Analysis of eligibility to file, taxable years, income included in returns, inter company transactions, special inventory adjustments, allocation of tax liability, limitation on certain deductions including separate return limitation year, built-in deductions, consolidated return change of ownership, computation and limitations on net operating losses, inter company distributions, investment in subsidiaries, excess loss accounts, deemed dividend elections, accounting methods and periods, and inventories.
Typically Offered
Fall, Spring, Summer
Academic Career
Graduate
Liberal Arts
No
Credits
Minimum Units
3
Maximum Units
3
Academic Progress Units
3
Repeat For Credit
No
Components
Name
Lecture
Hours
3