The Resource Dual consolidated losses, Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York)

Dual consolidated losses, Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York)

Label
Dual consolidated losses
Title
Dual consolidated losses
Statement of responsibility
Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York)
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... provides a detailed description of the limitations imposed for federal income tax purposes on the use of a single economic loss twice; the first time against income on the domestic affiliates of the taxpayer, and the second time under foreign law against other income of other affiliates (otherwise called "double-dipping")."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Altman, Daniel Z
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6650 (INTERNET)
Nature of contents
dictionaries
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Solomon, Andrew P.
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
portfolio 6650
http://library.link/vocab/subjectName
  • Tax administration and procedure
  • International business enterprises
  • Corporations, Foreign
  • Income tax
  • Foreign tax credit
Label
Dual consolidated losses, Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York)
Instantiates
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • VIII. Other rules.
  • Working papers
  • Detailed analysis.
  • I. Introduction
  • II. Definitions and scope of the DCL rules
  • III. Transactions outside the scope of the DCL regulations -- the limits of the DCL rules
  • IV. DCL calculation and attribution rules
  • V. Foreign use
  • VI. Domestic use limitations
  • VII. Domestic use election and agreement
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1089693234
Label
Dual consolidated losses, Dr. Daniel Z. Altman, Esq. (Sidley Austin LLP, New York, New York), Andrew P. Solomon, Esq. (Sullivan & Cromwell LLP, New York, New York)
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • VIII. Other rules.
  • Working papers
  • Detailed analysis.
  • I. Introduction
  • II. Definitions and scope of the DCL rules
  • III. Transactions outside the scope of the DCL regulations -- the limits of the DCL rules
  • IV. DCL calculation and attribution rules
  • V. Foreign use
  • VI. Domestic use limitations
  • VII. Domestic use election and agreement
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)1089693234

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      39.954941 -75.193362
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