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INCOME TAX

Internal Revenue Bulletin 2001-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Ct. D. 2072, page 379. Under section 172 of the Code, an affiliated group’s product liability loss (PLL) must be figured on a consolidated, singleentity basis, not by aggregating PLLs separately determined company by company. United Dominion Industries, Inc. v. United States.

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▸Contents — Internal Revenue Bulletin 2001-44
Internal Revenue Bulletin 2001-44

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