This session, from TEI’s Mastering Consolidated Returns: A Comprehensive Overview for Tax Professionals course, will cover the rules governing intercompany transactions within a U.S. consolidated group, including how income, deductions, and gains or losses are treated, and the impact of these events on consolidated taxable income.
Learning Outcomes:
- Identify the key principles governing intercompany transactions in a consolidated group.
- Apply the matching and acceleration rules to common intercompany transactions.
- Understand the application of special rules for the stock of members and for the obligations of members and their effect on certain intercompany transactions.
Instructor(s):
Eric Brauer, Tax Senior Manager, RSM US LLP
Olivia Orobona, Principal, PricewaterhouseCoopers LLP
Jeremy Aron-Dine, Senior Counsel, IRS Office of Chief Counsel (Corporate)
Greg Galvin, Branch Chief, IRS Office of Chief Counsel (Corporate)
General Course Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the full course.
For member pricing, please login to tei.org
This is a digital product. With full paid access, content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit.
This session includes recordings from the 2025 virtual program and the corresponding PowerPoint slides.
Length of Course
This session will take approximately 1.0 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship details.
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