Page 20 - Large Business IRS Training Guides
P. 20

Taxpayer’s
                                                  Aggregate Group (cont’d) 2











                                                      an aggregate group is made as of
                  Determination of
                                                               taxable year
                  the end of taxpayer’s



                        •	  Exclude transactions between members
                                                                                                            of the
                             taxpayer’s aggregate group that were members
                                                                                                                          at

                             the time of the transaction in determining gross

                             receipts and BE%
























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