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Imagine that a client is pursuing the acquisition of Corporation A that has a substantial net operating loss

August 8th, 2017 admin

ImaginethataclientispursuingtheacquisitionofCorporationAthathasasubstantialnetoperatingloss.CorporationBisamemberofthecontrolledgroupandiscurrentlyincludedintheconsolidatedtaxreturnthatalsohasanetoperatingloss.AnalyzethepotentialadvantagesanddisadvantagesofCorporationBsacquisitionofCorporationAandCorporationAssubsequentinclusioninCorporationBsconsolidatedtaxreturn.Suggestthekeytaxissuestheclientshouldconsiderindeterminingthedeductibilityofthenetoperatinglosses.

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