Surgent's Ground Rules for Consolidated Tax Returns (RCTR)
Corporations are entitled to file their own separate income tax returns, but certain related corporations are entitled to file a consolidated income tax return. A corporate consolidated tax return is a method used to determine the tax liability of a group of affiliated corporations based on the theory that the businesses of the affiliated group represent a single economic enterprise and should be taxed as such. Complex Treasury regulations modify the aggregate results of the consolidated group by providing special rules for certain items and adjusting for intercompany transactions. This program is a 4-hour examination of the rules relating to preparing corporate income tax returns on a consolidated basis.
Date & Time:
Friday, November 9, 2018
10:00am – 1:30pmAdd this event to my calendar
Field of Study:
4 hours CPE credit
Registration for this event has passed.
Applicable if you are a NVCPA member in good standing.
Applicable if you are not a NVCPA member.