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連結納税申告に関する米国連邦法人税制 第2版

Federal Income Taxation of Corporations Filing Consolidated Returns, 2nd Edition

Andrew J. Dubroff, Jerred G. Blanchard, Jr., John Broadbent, Kevin A. Duvall.

4 vols. Looseleaf. 1975 to date.(追録年2回)

Matthew Bender. ISBN: 9780820512273

¥402,401

在庫あり

米国における連結法人税申告について、関連する内国歳入法典、IRS規則、内部通達等を収録・分析して税務・会計実務を詳解。アーンスト・アンド・ヤング税務グループによる詳細な実務解説書として定評ある文献。

【主な内容】

◆単体納税と連結納税の比較チャート ◆連結加入の判断 ◆会計手法 ◆関連会社間取引 ◆連結会社の義務 ◆税の帰属 ◆投資価格修正 ◆租税債務、等

【Table of Contents】

OVERVIEW

1. Introduction

2. Anti-Avoidance Rules

3. Elections in General

THE CONSOLIDATED GROUP

11. The Affiliated Group

12. Continuation of the Affiliated Group

13. The Election to File and the Election to Discontinue Filing Consolidated Returns

14. Effect of Filing Consolidated Returns: Relationship of the Common Parent and Subsidiaries

BASIC ACCOUNTING

21. Taxable Years and Methods of Accounting

22. Consolidated Taxable Income - Basic Framework

23. Other Consolidated Computations and Special Rules

INTERCOMPANY ACCOUNTING

31. Intercompany Transactions

32. Stock of Members

33. Obligations of Members

34. Prior Period Intercompany Transactions

TAX ATTRIBUTES

41. Net Operating Losses and Capital Gains and Losses

42. Special Limitations on Losses

43. Consolidated Tax Credits

INVESTMENT ADJUSTMENT SYSTEM

51. Stock Basis Adjustments

52. Excess Loss Accounts

53. Earnings and Profits

54. Allocation of Liability

TAX LIABILITY

61. Consolidated Tax Liability Before Credits

62. Alternative Minimum Tax

63. Estimated Tax

ACQUISITION & DISPOSITIONS OF SUBSIDIARIES

71. Acquisitions and Dispositions of Subsidiaries: A General Review and Specific Analysis of Relevant Consolidated Return and Related Consideration

72. The Consolidated Return Loss Disallowance Rule

73. The Consolidated Return Anti-Loss Duplication Rule

73A. United Rule for Loss on Subsidiary Stock

74. Consolidated Return Treatment of Financially Troubled Members

SPECIAL TAXPAYERS

81. Insurance Companies

82. Banks and Other Financial Institutions

APPENDIX

I (Reserved)

II Treasury News Release

III Pre-1995 Regulations

IV Regulations Applicable to Taxable Years Beginning Prior To January 1, 1966