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26 CFR 1.1502-13 - Intercompany transactions.
This section provides rules for taking into account items of income, gain, deduction, and loss of members from intercompany transactions.
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Internal Revenue Bulletin: 2011-14
Apr 4, 2011 Final and temporary regulations under section 1502 of the Code relate to the redetermination of intercompany gain as excluded from gross income.
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ADRTAN 2012 Annual Report
During 2012, 2011 and 2010, we recorded an income tax benefit of $1.9 million, $10.5 million and $4.9 million, respectively, as an adjustment to equity.
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