Tag: Consolidated Returns

  • Part I – In General

    Part I – In General In General Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I Details Reference: Part I Legend: In General USCode Year: 2013 Provision Content Amendments 1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted the benefits of the graduated corporate rates for surtax exemption. 1964—Pub. L.…

  • Part I – In General

    Part I – In General In General Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I Details Reference: Part I Legend: In General USCode Year: 2013 Provision Content Amendments 1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted the benefits of the graduated corporate rates for surtax exemption. 1964—Pub. L.…

  • 26-U.S.C.-1561

    26-U.S.C.-1561 §1561 – Limitations On Certain Multiple Tax Benefits In The Case of Certain Controlled Corporations Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II > Section 1561 Details Reference: Section 1561 Legend: §1561 – Limitations On Certain Multiple Tax Benefits In The Case of Certain Controlled Corporations USCode Year: 2013 Provision Content (a) General rule The component members…

  • 26-U.S.C.-1561

    26-U.S.C.-1561 §1561 – Limitations On Certain Multiple Tax Benefits In The Case of Certain Controlled Corporations Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II > Section 1561 Details Reference: Section 1561 Legend: §1561 – Limitations On Certain Multiple Tax Benefits In The Case of Certain Controlled Corporations USCode Year: 2013 Provision Content (a) General rule The component members…

  • 26-U.S.C.-1503

    26-U.S.C.-1503 §1503 – Computation and Payment of Tax Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter A > Section 1503 Details Reference: Section 1503 Legend: §1503 – Computation and Payment of Tax USCode Year: 2013 Provision Content (a) [General rule]  In any case in which a consolidated return is made or is required to be made, the tax shall be…

  • Subchapter A –

    Subchapter A – Returns and Payment of Tax Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter A Details Reference: Subchapter A Legend: Returns and Payment of Tax USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts in the Legal Encyclopedia: Income Taxes In this entry about…

  • 26-U.S.C.-1551

    26-U.S.C.-1551 §1551 – Disallowance of The Benefits of The Graduated Corporate Rates and Accumulated Earnings Credit Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I > Section 1551 Details Reference: Section 1551 Legend: §1551 – Disallowance of The Benefits of The Graduated Corporate Rates and Accumulated Earnings Credit USCode Year: 2013 Provision Content (a) In general If— (1) any…

  • 26-U.S.C.-1551

    26-U.S.C.-1551 §1551 – Disallowance of The Benefits of The Graduated Corporate Rates and Accumulated Earnings Credit Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I > Section 1551 Details Reference: Section 1551 Legend: §1551 – Disallowance of The Benefits of The Graduated Corporate Rates and Accumulated Earnings Credit USCode Year: 2013 Provision Content (a) In general If— (1) any…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…