7 paragraphs found in INT 1052
… A group allocation approach based on the terms of any tax funding arrangement between the entities in …
… of the group where the head entity defaults, subject to the terms of a valid tax sharing agreement between the entities …
… Entities may decide in any case to revise the terms of a tax funding arrangement in response to the …
… the application of this Interpretation does not alter the terms of any previous tax funding arrangement. …
… The consolidation adjustment above is in generic terms, and in practice would reflect the accounts in which …
… and any tax sharing agreement, including significant terms and conditions that may affect the amount, timing and …
… not establish any specific requirements for the nature and terms of tax funding arrangements. However, the …