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当前位置:金号角网> 金融学院> 金融知识 > 英文财经词汇 > Taxes - 税务> Loss Disallowance Rule - LDR

恭喜湖南/长沙市【成功】需求金额200万元

恭喜湖南/长沙市【成功】需求金额200万元

恭喜湖南/长沙市【成功】需求金额300万元

恭喜湖南/长沙市【成功】需求金额200万元

恭喜湖南/长沙市【成功】需求金额1000万元

Loss Disallowance Rule - LDR

2020-08-12 编辑:网站编辑 有424人参与 发送到手机
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An Internal Revenue Service rule implemented in 1991 to prevent a consolidated group - a business conglomerate filing a single tax return on behalf of its subsidiaries - from taking a tax deduction for losses on the sale of a subsidiary's stock. The IRS wanted to make sure corporations paid taxes on their capital gains and wanted to prevent them from claiming the same loss twice as a tax deduction - known as a duplicated loss.

An important court case for the loss disallowance rule was Rite Aid Corp v. United States. In this case, the Federal Circuit Court of Appeals rejected the IRS's duplicated loss component of the loss disallowance rule.