The tax rules governing the Federal consolidated tax return elections are largely in the form of Treasury

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The tax rules governing the Federal consolidated tax return elections are largely in the form of Treasury Regulations and IRS rulings. Why? When is the split between the legislative and executive branches in tax-writing responsibilities:

a. Appropriate?

b. Inappropriate?

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South Western Federal Taxation 2018 Corporations Partnerships Estates And Trusts

ISBN: 1389

41st Edition

Authors: William H. Hoffman, William A. Raabe, James C. Young, Annette Nellen, David M. Maloney

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