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Sheppard on Trying to Fix the Dual Consolidated Loss Rules

Sheppard Tax_analysts_75Lee A. Sheppard (Contributing Editor, Tax Analysts) has published Trying to Fix the Dual Consolidated Loss Rules, 107 Tax Notes 1633 (June 27, 2005), also available on the Tax Analysts web site as Doc 2005-13596, 2005 TNT 123-4.  The article examines the new proposed dual consolidated loss regulations and explains how they differ from the current rules.   

 


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