BILS

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Acronym	Definition
BILS	Ballistic Impact Locating System

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? References in periodicals archive
In the absence of the BIL rules a corporation could offset, without limit, these recognized BILS against income of the other group members. Temp. regs. explain sec. 382 and built-in loss rules by Rosen, Robert M. / The Tax Adviser In addition, by making the second prong of the all-events test more restrictive(28) for this purpose, certain compensation expenses arising in a C year may not be BILS when paid during the recognition period. Are the sec. 1374 final regulations a BIG improvement? by Lassar, Sharon S. / The Tax Adviser More results

? References in periodicals archive

In the absence of the BIL rules a corporation could offset, without limit, these recognized BILS against income of the other group members.

Temp. regs. explain sec. 382 and built-in loss rules by Rosen, Robert M. / The Tax Adviser

In addition, by making the second prong of the all-events test more restrictive(28) for this purpose, certain compensation expenses arising in a C year may not be BILS when paid during the recognition period.

Are the sec. 1374 final regulations a BIG improvement? by Lassar, Sharon S. / The Tax Adviser

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