Learn about tax attributes, which are reductions in tax credits, losses, and property basis when debt cancellation is excluded from taxable income.

Smart marketers try to create or determine the unique selling proposition, or differential, of their product or service. This is the main attribute determining whether a target customer will prefer ...

Sutherland Observation: Simplicity and the removal of any potential for electivity with respect to the location of the transferor corporation’s tax attributes following an acquisitive asset ...