H.R. 2706 · 108th Congress

To clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.

Stage
In committee
Introduced
2003-07-10
Latest action
2003-07-10 · Introduced in House

Subjects

Taxation
Commerce
Income tax
Tax credits
Affiliated corporations
Corporation taxes
Tax exclusion
Corporate debt