Consent Plan and Apportionment Schedule for a Controlled Group
Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- Instructions for Schedule O (Form 1120) - Introductory Material
- General Instructions
- Purpose of Schedule
- Who Must File
- Definitions and Special Rules
- Types of Controlled Groups
- Component Member
- Overlapping Groups
- Excluded Stock
- Apportionment Plan
- Apportionment of Tax Benefit Items
- Determining the amount to be apportioned.
- Calculation of the additional taxes.
- AMT calculation.
- Component Member's Liability for its Additional Taxes
- Allocation of AMT Exemption Amount and the Reduction of the AMT Exemption Amount
- Specific Instructions
|More Online Instructions|