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INTERMET.

Authors :
Hyman, Jeffrey A.
Source :
Tax Notes; 07/31/2000, Vol. 88 Issue 5, p685, 4p
Publication Year :
2000

Abstract

Reports on the ruling of the Sixth Circuit court that refuses to accord deference to the United States Internal Revenue Service's position denying a 10-year carryback in the consolidated return context in the case involving Intermet Corp. Definition of a specified liability loss; Question of applicability of the doctrine; Broader implications of the ruling.

Details

Language :
English
ISSN :
02705494
Volume :
88
Issue :
5
Database :
Supplemental Index
Journal :
Tax Notes
Publication Type :
Periodical
Accession number :
3434785