| United States - 1928 - 268 pages
...section, have the privilege of making a consolidated return for the taxable year 1929 or any subsequent taxable year, in lieu of separate returns. The making...consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| United States. Internal Revenue Service - 1951 - 530 pages
...and the regulations, an affiliated group of corporations may make a consolidated income tax return in lieu of separate returns. The making of a consolidated...taxable year have been members of the affiliated group making a coneolidated income tax return consent to all the consolidated income tax regulations prescribed... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...section, have the privilege of making a consolidated return for the taxable year 1929 or any subsequent taxable year, in lieu of separate returns. The making...consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time -during the taxable year... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| United States. Bureau of Internal Revenue - 1936 - 56 pages
...shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...shall, subject to the provisions of this section, have the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that ah" the corporations which have been members of the affiliated group at any tune during the taxable... | |
| United States - 1939 - 780 pages
...shall, subject to the provisions of this section, nave the privilege of making a consolidated return for the taxable year in lieu of separate returns....consolidated return shall be upon the condition that all the corporations which have been members of the affiliated group at any time during the taxable year... | |
| |