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Tax Law

Villanova Law Review

1974

Affiliated Corporations

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Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule Jan 1974

Federal Income Taxation - Section 482 Adjustment - Commissioner Has No Duty To Make Downward Correlative Adjustment To Parent Corporation's Interest Income From Corporate Group When Adjustment To Reflect Preferential Interest Charges To Some Subsidiaries Generates Income Due To Higher Payments By Other Subsidiaries, James Edward Maule

Villanova Law Review

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