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

Authors

James Edward Maule

Recommended Citation

James E. Maule, 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, 20 Vill. L. Rev. 255 (1974).
Available at: https://digitalcommons.law.villanova.edu/vlr/vol20/iss1/11