Published on 02 Mar 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- in-house finance companies - claims for interest and bad debt deductions
- commercial debt forgiveness
- losses and the same business debt
- holding company/subsidiary company relationships and agency issues
- capital gains
- statutory interpretation
- reasonably arguable position
- Part IVA.
William (Bill) D THOMPSON
Current at 05 July 2012
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