ALLOCATING TAX SAVING DERIVED FROM FILING CONSOLIDATED CORPORATE TAX RETURNS

被引:0
|
作者
SHREIBER, C
YORAN, A
机构
[1] CUNY,HERBERT H LEHMAN COLL,BRONX,NY 10468
[2] HEBREW UNIV JERUSALEM,JERUSALEM 91000,ISRAEL
关键词
D O I
暂无
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
引用
收藏
页码:243 / 253
页数:11
相关论文
共 50 条
  • [1] USE OF CONSENT DIVIDENDS BY CORPORATIONS FILING CONSOLIDATED TAX RETURNS
    STEWART, DN
    FLUCKIGER, M
    [J]. JOURNAL OF CORPORATE TAXATION, 1984, 11 (03): : 203 - 222
  • [2] Consolidation of Accounts and Consolidated Tax Returns
    Smyth, Ludlow S.
    [J]. NATIONAL INCOME TAX MAGAZINE, 1927, 5 (12): : 449 - 453
  • [3] Consolidated excess profits tax returns
    Cooper, Walter A.
    [J]. JOURNAL OF ACCOUNTANCY, 1941, 71 (05): : 391 - 417
  • [4] CONSOLIDATED RETURNS IN THE FEDERAL TAX SYSTEM
    Blitman, Samuel
    [J]. NATIONAL TAX JOURNAL, 1955, 8 (03) : 260 - 274
  • [5] PRACTICAL CONSIDERATIONS APPLICABLE TO FILING CONSOLIDATED UNITED-STATES CORPORATION INCOME TAX RETURNS
    MACPHEE, JR
    [J]. NATIONAL TAX JOURNAL, 1966, 19 (02) : 215 - 218
  • [6] LEGISLATION, ENFORCEMENT, AND FILING OF TAX RETURNS - NOTE
    DAVID, M
    [J]. NATIONAL TAX JOURNAL, 1971, 24 (04) : 519 - 520
  • [7] BANK HOLDING COMPANY CONSOLIDATED TAX RETURNS
    RITZ, EF
    [J]. BANKING LAW JOURNAL, 1973, 90 (01): : 20 - 26
  • [8] XBRL based Corporate Tax Filing in Indonesia
    Rahwani, Noor Romy
    Sadewa, Manik Mutiara
    Qalbiah, Nurul
    Mukhlisah, Nurul
    Artha, Phaureula W.
    Nikmah, Nailiya
    [J]. FIFTH INFORMATION SYSTEMS INTERNATIONAL CONFERENCE, 2019, 161 : 133 - 141
  • [9] Evaluating the Common Consolidated Corporate Tax Base
    Schreiber, Ulrich
    [J]. COMMON CONSOLIDATED CORPORATE TAX BASE FOR EUROPE, 2008, : 113 - 127
  • [10] CONSOLIDATED TAX RETURNS - POST-ACQUISITION LOSSES
    JONES, PG
    [J]. EMORY LAW JOURNAL, 1978, 27 (01) : 79 - 108