Consolidated Groups and the TCJA: A Practitioner’s Resource

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Tax Notes is proud to present a new practitioner's resource for those dealing with the Tax Cuts and Jobs Act's effect on consolidated groups. Contributing editor Carrie Brandon Elliot, author of an earlier practitioner's resource on the TCJA, has written a collection of articles that takes readers through the many effects the TCJA has on consolidated groups. Readers will gain a better understanding of the relationship and what actions their clients may need to take.

This collection contains the following articles:
  • Election to Consolidate Can Affect Transition Tax Liability
  • Consolidated Groups Face Challenges From Proposed 163(j) Regs
  • Consolidated Groups Wrestling With the BEAT
  • Consolidated Group Members Become Single Under GILTI
  • Consolidated Groups Weigh GILTI Effect on Basis Adjustments
  • Consolidated Groups Seek Deductions Under Proposed FDII and GILTI Regs
  • Consolidated Groups Still Facing Hybrid and DCL Problems