 | 1940 - 1806 pages
...consolidated return under the regulations in this part for any taxable year of an affiliated group must be exercised at the time of making the return of the common parent corporation for such year. Under no circumstances can such privilege be exercised at any time thereafter. The filing of... | |
 | 1939 - 1030 pages
...improper inclusion in the consolidated return of the income of a corporation.) (2) If, under Regulations 89, a consolidated return for a taxable year beginning after December 31, 1935, was made after the enactment of the Act approved June 22, 1936, but prior to the prescribing of the regulations... | |
 | United States. Board of Tax Appeals - 1941 - 1630 pages
...89, containing article 10 (a) (1), which provides that the privilege of making a consolidated return must be exercised at the time of making the return of the common parent corporation nnd under no circumstances thereafter. Article 12 (b) requires that ench subsicliar}^ prepare duplicate... | |
 | 1949 - 776 pages
...31, 1938, was made prior to the amendment of the Internal Revenue Code by the Revenue Act of 1939, the privilege of making a consolidated return for...parent corporation for such taxable year under the Code. (b) Effect of tentative returns. In no case will the privilege under paragraph (a) of this section... | |
 | 1969 - 990 pages
...privilege of making a consolidated return under section 1502 for any taxable year of an affiliated group must be exercised at the time of making the return of the common parent corporation for such year. For this purpose, the return is considered as made on the due date of such return (including... | |
 | United States. Internal Revenue Service - 1955 - 1158 pages
...affiliated group has and elects to exercise the privilege of making a consolidated return, the privilege must be exercised at the time of making the return of the common parent corporation. In the case of a calendar year taxpayer, the return shall be filed on or before March 15, or such later... | |
 | United States. Tax Court - 1958 - 1382 pages
...return. Section 23.10 of Regulations 104 states that the privilege of making a consolidated return must be exercised at the time of making the return of the common parent corporation ; the privilege cannot be exercised thereafter. Section 23.12 of Regulations 104 states that each subsidiary... | |
 | United States. Tax Court - 1974 - 936 pages
...privilege of making a consolidated return under section 1502 for any taxable year of an affiliated group must be exercised at the time of making the return of the common parent corporation for such year. For this purpose, the return is considered as made on the due date of such return (including... | |
 | 1973 - 882 pages
...privilege of making a consolidated return under section 1502 for any taxable year of an affiliated group must be exercised at the time of making the return of the common parent corporation for such year. For this purpose, the return is considered as made on the due date of such return (including... | |
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The privilege of making a consolidated return under section 1502 for any taxable year of an affiliated group must be exercised at the time of making the return of the common parent corporation for such year. 
