Consolidated return preparation and planning is one of the most complex areas of law tax practitioners must understand to serve their corporate clients. Despite the complexity of the topic, there is very little concise guidance and explanation of the federal income taxation of consolidated groups available… until now. CCH’s new 2nd Edition, Practical Guide to Consolidated Returns by James C. Warner, provides the expert, practical analysis you need to navigate your way through the complex consolidated returns maze. In-depth guidance on the array of consolidated returns issues is provided, and numerous planning notes, cautions, and more than 100 examples, taken from the author s practice, amplify the discussion. The practice tool appendix also includes sample legal documents frequently used with consolidated returns and are accompanied by insightful, practical advice for their use. This book addresses the most commonly encountered situations, giving the reader a focused framework of the consolidated return regulations that will enable users to understand situations that are more complex. Robert Feinberg, Ernst & Young’s National Director of Mergers and Acquisitions Tax Services, says Warner’s volume, “simplifies the unsimplifiable.”
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