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Tax Deductions › Consolidated Tax Returns

Pillsbury Winthrop Shaw Pittman LLP

Delaware State Court Strikes Down NOL Limitation, Presenting Refund Opportunity

Pillsbury Winthrop Shaw Pittman LLP on

A Delaware state court struck down as unconstitutional a longstanding policy of the state’s taxing authority limiting NOL deductions of corporate taxpayers who file federal consolidated income tax returns. The Delaware...more

Eversheds Sutherland (US) LLP

State Tax Fallout From Federal Proposed Related-Party Debt Regulations

Eversheds Sutherland (US) LLP on

Recently proposed Treasury regulations under IRC § 385 (the Proposed Regulations) would create sweeping changes to the federal income tax treatment of related-party debt. The Proposed Regulations could also have far-reaching...more

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