Federal Income Taxation: Lexis

The official compilation of IRS policies, procedures and guidelines

Federal Income Taxation of Corporations Filing Consolidated Returns is an invaluable tax planning guide and procedural manual that meets the demand for substantial analysis of this domain of tax law. This authoritative publication includes: * Text of pertinent revenue rulings and procedures, IRS private letter rulings and general counsel memoranda * Detailed textual analysis covers the affiliated group, intercompany transactions, capital gains and losses, net operating losses, earnings and profits, special limitations on certain deductions, intercompany distributions, excess loss accounts, investments in affiliates, methods of accounting, special inventory adjustments, specialized industries and much more First published in 1975.

The Lexis® IRC (Internal Revenue Code) Explanations provides in-depth editorial explanations drafted by Matthew Bender for 1,360 Internal key Revenue Code Sections. This includes approximately 6,300 subsections.