<p>This course will be an overview of:</p> <ul> <li>The rules, regulations, and computations involved in filing consolidated tax returns for corporate groups, as outlined in the Internal Revenue Code and Treasury Regulations</li> <li>The rules for determining consolidated group eligibility</li> <li>The requirements for electing to file a consolidated return</li> <li>Compliance requirements related to consolidated groups and consolidated group filings</li> <li>Computations of consolidated groups, including taxable income, intercompany transactions, and net operating loss limitations</li> <li>Other important issues faced by consolidated groups</li> </ul>