 | United States. Internal Revenue Service - 1931 - 502 pages
...consolidated return must include the income of the parent for its entire taxable year (excluding, of course, any portion of such year during which its income is...consolidated return of another affiliated group) and the income of each subsidiary from the time it became a member of the group. (c) Complete Termination... | |
 | United States. Bureau of Internal Revenue - 1936 - 56 pages
...formed after the beginning of the taxable year of the corporation which becomes the common parent, the consolidated return must include the income of...consolidated return of another affiliated group) and the income of each subsidiary from the time it became a member of the group. (o) Complete Termination... | |
 | 1940 - 1806 pages
...after the beginning of the taxable year of the corporation which becomes the common parent corporation, having any office or place of business therein, as a nonresident the income of each subsidiary from the time it became a member of the affiliated group. (c) Complete... | |
 | 1939 - 1030 pages
...year (excluding any portion of such year during Page 526 *For statutory citation, see note to § 4.01. which its income is included in the consolidated return of another affiliated group) and the income of each subsidiary from the time it became a member of the group. (c) Complete termination... | |
 | 1993 - 956 pages
...the group, the consolidated return must include the income of the common parent corporation for iti entire taxable year (excluding any portion of such...to the termination. (See paragraphs (c) and (d) of 5 1.1502-11A in determining whether the group has terminated.) (d) Addition to affiliated group of... | |
 | 1949 - 776 pages
...year of the group, the consolidated return must include the Income of the common parent corporation for its entire taxable year (excluding any portion...subsidiary for the period prior to the termination. (See § 23.11 (c) and (d) in determining whether the group has terminated.) (d) Addition to affiliated group... | |
 | 1969 - 990 pages
...after the beginning of the taxable year of the corporation which becomes the common parent corporation, the consolidated return must include the income of...consolidated return of another affiliated group) and the income of each subsidiary from the time it became a member of the affiliated group. (c) Complete... | |
 | 1954 - 1486 pages
...return must include the income of the common parent corporation for Its entire taxable year (exciuding any portion of such year during which its Income Is...subsidiary for the period prior to the termination. (See § 24.11 (C) and (d), in determining whether the group has terminated.) (d) Addition to affiliated... | |
 | 1991 - 896 pages
...after the beginning of the taxable year of the corporation which becomes the common parent corporation, the consolidated return must include the income of...any portion of such year during which its income is includ'Thii section has no bearing upon the question whether a consolidated return may or must be made,... | |
 | 1995 - 952 pages
...effect of changes in the affiliated group during the taxable year. 26 CFR Ch. I (4-1-95 Edition) ent for its entire taxable year (excluding any portion...consolidated return of another affiliated group) and the income of each subsidiary from the time it became a member of the affiliated group. (c) Complete... | |
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... for its entire taxable year (excluding any portion of such year during which its income is included in the consolidated return of another affiliated group) and the income of each subsidiary from the time it became a member of the affiliated group. 
