This session, from TEI’s Mastering Consolidated Returns: A Comprehensive Overview for Tax Professionals course, will provide an overview of the unified loss rules and their application to transfers of loss shares of subsidiary stock.
Learning Outcomes:
- Understand the meaning of a noneconomic or duplicated stock loss and the policy reasons underpinning the unified loss rules.
- Apply the basis redetermination, basis reduction, and attribute reduction rules.
- Identify planning considerations and potential elections to mitigate the impact of these rules.
Instructor(s):
Bryan Collins, Managing Director, Andersen Tax LLC
Sammy Evei, Managing Director, Andersen Tax LLC
Julie Wang, Senior Counsel, 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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