This session, from TEI’s Mastering Consolidated Returns: A Comprehensive Overview for Tax Professionals course, will provide an in-depth look at the investment adjustment system, which governs the basis adjustments to subsidiary stock in a U.S. consolidated group. Participants will learn how income, loss, and distributions within the group impact stock basis.
Learning Outcomes:
- Explain the investment adjustment system and its purpose.
- Calculate basis adjustments to subsidiary stock based on earnings, losses, and distributions.
- Identify the impact of corporate-level transactions on subsidiary basis.
Instructor(s):
Joseph Pari, Co-Chair, Weil, Gotshal & Manges LLP
Katherine Zhang, 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.
Terms & Conditions
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