 | United States. Internal Revenue Service - 1951 - 530 pages
...tax return consent to all the consolidated income tax regulations prescribed under section 141 (b) prior to the last day prescribed by law for the filing of euch return. The common parent corporation, when filing a consolidated Income tax return, shall attach... | |
 | United States - 1953 - 1744 pages
...taxable year for which the return Is made consent to all the regulations under subsection (b) prescribed U.S. G.P.O. and the making of a consolidated return shall be considered as such consent. In the case of a corporation... | |
 | 1941 - 1300 pages
...taxable year for which the return is made consent to all the regulations under subsection (6) prescribed prior to the last day prescribed by law for the filing of such return; and the making of a consolidated return shall be considered as such consent. In the case of a corporation... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...assessed, collected, and adjusted in accordance with the regulations under subsection (b) prescribed prior to the last day prescribed by law for the filing of such returns; except that the tax imposed under section 15 or section 204 shall be Sec. 141. (b) Regulations.... | |
 | United States. Internal Revenue Service - 1945 - 2272 pages
...to all the consolidated income and excess profits tax regulations prescribed under section 141 (b) prior to the last day prescribed by law for the filing...common parent corporation, when filing a consolidated income tax return, shall attach thereto a schedule showing the names and addresses of all the corporations... | |
 | 1978 - 1400 pages
...making a consolidated return with respect to the income tax imposed by chapter 1 for the taxable year in lieu of separate returns. The making of a consolidated...prescribed by law for the filing of such return. The making of a consolidated return shall be considered as such consent. In the case of a corporation which... | |
 | 1969 - 756 pages
...the Income tax Imposed by chapter 1 for the taxable year In lieu of separate returns. The making of 8 consolidated return shall be upon the condition that...prescribed by law for the filing of such return. The making of a consolidated return shall be considered as such consent. In the case of a corporation which... | |
 | 1971 - 1792 pages
...the taxable year in lieu of separate returns. The making of a consolidated return shall be upon tl¿e condition that all corporations which at any time...prescribed by law for the filing of such return. The making of a consolidated return shall be considered as such consent. In the case of a corporation which... | |
 | 1974 - 880 pages
...of * consolidated return shall be upon the condition that all corporations which at any tun* (luring the taxable year have been members of the affiliated...prescribed by law for the filing of such return. The making of a consolidated return shall be considered as such consent. In the case of a corporation which... | |
 | 1961 - 636 pages
...assessed, collected, and adjusted in accordance with the regulations under section 1502 prescribed prior to the last day prescribed by law for the filing of such return; except that the tax unposed under section 11 (c) or section 831 shall be increased for any taxable... | |
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The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have been members of the affiliated group consent to all the consolidated return regulations prescribed under section 1502... 
