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" One of such forms, as prepared by each subsidiary shall be attached to the consolidated return, as a part thereof; and the other shall be filed, at or before the time the consolidated return... "
Regulations 97 Relating to Consolidated Returns of Affiliated Railroad ... - Page 8
by United States. Bureau of Internal Revenue - 1936 - 35 pages
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Statistics of Income for ...

1951 - 984 pages
...behalf for the taxable year. Сое •uch form shall be attached to the consolidated return as a pert thereof, and the other shall be filed, at or before the time the consolidated return is filed, la the office of tbe collector for the •ubeidiary's district Supporting schedules shall be filed...
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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951 - 530 pages
...regulations und authorizing the making of the return on ita behalf for the taxable year. One epch form shall be attached to the consolidated return as a part thereof, and the other shall be tiled, at or before the time the consolidated return is filed, in the office of the collector for the...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1931 - 1916 pages
...attached to the consolidated return as a port thereof, and the other shal! be filed, at or before Iho limo the consolidated return Is filed, In the office of the Collector for the subsidiary's district. 40. Supporting schedules shall bo filed with the consolidated return. These...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...the affiliated group. Such return shall be filed, at the time and in the office of the collector of the district, prescribed for the filing of a separate return by such corporation. (See article 401 of Regulations 74.) (&) Authorisations and Consents Filed by Subsidiaries....
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934 - 1646 pages
...the affiliated group. Sucli return shall be filed, at the time and iu the office of the collector nf the district, prescribed for the filing of a separate return by such corporation. (See article 401 of Regulations 74.) ******* AST. 18. — Failure to Comply with Regulations....
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Regulations 89 Relating to Consolidated Returns of Affiliated Railroad ...

United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...the affiliated group. Such return shall be filed at the time and in the office of the collector of the district prescribed for the filing of a separate return by such corporation. (b) Authorizations and Consents Filed by Subsidiaries. Each subsidiary must prepare duplicate...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...the affiliated group. Such return shall be filed at the time and in the office of the collector of the district prescribed for the filing of a separate return by such corporation. (b) Authorizations and consents filed by subsidiaries. Each subsidiary must prepare duplicate...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...the affiliated group. Such return shall be filed at the time and in the office of the collector of ife Insurance company" means an Insurance company engaged in the bu corporation. (b) Authorizations and consents filed by subsidiaries. Each subsidiary must prepare duplicate...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1944 - 386 pages
...of the return on il.i behalf. One such form shall be atiachcd lo Ihe co^oli dated return as a purl thereof, and the other shall be filed, at or before the time the consolidated return U filed, In the office • if the collector fur the subsidiary's district. Supporting Kohedulca shall...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1945 - 2272 pages
...regulations and authorizing the making of tho return-on its behalf for the taxable year. One such form shall be attached to the consolidated return as a...filed, at or before the time the consolidated return IB filed, in the office of the collector for the eubeidiary's district. Supporting schedules shall...
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