التفاصيل البيبلوغرافية
| العنوان: |
Apportioning tax benefits among members of a controlled group. |
| المؤلفون: |
Christensen, Shannon |
| المصدر: |
Tax Adviser; Jan2024, Vol. 55 Issue 1, p46-49, 4p |
| مصطلحات موضوعية: |
TAX benefits, COMMERCIAL credit, PROFIT-sharing, PENSIONS, TAXATION |
| مستخلص: |
The article focuses on apportioning tax benefits among members of a controlled group. It discusses the flexibility that controlled groups have in determining how to allocate tax benefits, such as the accumulated earnings credit, Sec. 179 expense, general business credit, research credit, and items related to pension and profit-sharing plans. It emphasizes the importance of adopting an apportionment plan and obtaining written consent from all group members. |
| قاعدة البيانات: |
Complementary Index |
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