 | United States. Internal Revenue Service - 1931 - 502 pages
...the affiliated group during the taxable year of the group, its income for the period after the time it ceased to be a member of the affiliated group must...becomes a member of another affiliated group which files a consolidated return for such period, then in such consolidated return). (7( ) Time for Filing... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...not included in the consolidated return of such group must be included in a separate return (or, if a member of another affiliated group which makes a...for such period, then in such consolidated return). If a corporation ceases to be a member of the affiliated group during the taxable year of the group,... | |
 | 1939 - 1030 pages
...not included in the consolidated return of such group must be included in a separate return (or, if a member of another affiliated group which makes a...for such period, then in such consolidated return) . If a corporation ceases to be a member of the affiliated group during the taxable year of the group,... | |
 | 1940 - 1806 pages
...not Included in the consolidated return of such group must be included in a separate return (or, if ATION PERIOD. Any tnx (or any interest, penalty, additional...amount, or addition to such tax) assessed or paid after . If a corporation ceases to be a member of the affiliated group during the taxable year of the group,... | |
 | 1966 - 508 pages
...taxable year of the group, its income for the period after the time when it ceased to be a member of the group must be included in a separate return (or, if...returns for periods not included in consolidated return. (1) (i) If the due date for filing a subsidiary's separate return (determined without regard to the... | |
 | 1995 - 950 pages
...taxable year of the group, its income for the period after the time when it ceased to be a member of the group must be included in a separate return (or, if...consolidated return). (h) Time for making separate returns far periods not included in consolidated return. (l)(i) If the due date for filing a subsidiary's separate... | |
 | 1954 - 1486 pages
...taxable year of the group, Its income for the period after the time when It ceased to be a member of the group must be Included in a separate return (or, if...period, then in such consolidated return). (h) Time for ¿naking separate returns for periods not Included In consolidated return. If a corporation, during... | |
 | 1969 - 756 pages
...ceased to be a member of the group must be included in a separate return (or, if it § 1.1 502-1 4 A becomes a member of another affiliated group which...returns for periods not included in consolidated return. (1) (1) If the due date for filing a subsidiary's separate return (determined without regard to the... | |
 | 1961 - 636 pages
...year. An option under this paragraph must be exercised at the time the consolidated return is made. (g) Separate returns for periods not included in consolidated...affiliation) , becomes a member of an affiliated group, its income for the portion of such taxable year not included in the consolidated return of such group... | |
 | 1993 - 956 pages
...taxable year of the group, its income for the period tfter the time when it ceased to be a member of the group must be included in a separate return (or, if...affiliated group which makes a consolidated return for »ch period, then in such consolidated return). (h) Time for making separate rettrtu for periods not... | |
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... a member of another affiliated group which makes a consolidated return for such period, then in such consolidated return). If a corporation ceases to be a member of the affiliated group during the taxable year of the group, its income for the period... 
