Page 691 - Large Business IRS Training Guides

Lesson Overview (cont’d)

Affiliated and
• Part III – Anti-Abuse Rules, Elections &
Consolidated Groups

& other section 965 elections
• Deferral

• Anti-abuse rules

consolidated groups
• Affiliated &

• Part IV – Reporting & Audit
Issues

• Reporting requirements
& IDRS transcripts
• FAQs

• Audit issues

• Other noteworthy
rules

13