Sentence examples for consolidated return from inspiring English sources

For the forms to be used by affiliated corporations filing a consolidated return, see § 1.1502-75.

Except as provided in regulations, all members of an affiliated group which files a consolidated return shall be treated as 1 corporation.

(i) Corporation Q files a consolidated return with its two wholly-owned subsidiaries, Corporation R and Corporation S. Corporation R is in the business of building and selling single family homes.

Agnelli earned the spot in the Harvard ranking after racking up a consolidated return of 934% during his tenure at Vale, whose market value more than doubled in the period.

It's a basic tax rule that one company can't deduct the expenses of another unless they are filing a consolidated return.

Shorten signed an AEC candidate return in March 2008 that certified "nil" donations, but he said it was common practice for political parties – including the Labor party – to centrally file consolidated returns to the AEC.

Under I.R.S. rules, companies can file so-called consolidated returns only if they belong to the same parent corporation and if one owns at least 80 percent of the other.

'(5) Dividends paid by a subsidiary corporation to its parent shall not be subject to the tax herein imposed provided that the subsidiary and its parent report their income for taxation under the provisions of chapter 71 on a consolidated income return basis, or both corporations report separately.

For that reason, while consideration of Appellant's consolidated tax return and the losses of the LLC reported therein may have been relevant to the district court's piercing analysis, the amount of weight given to this evidence must be balanced by the fact that this practice is permitted under our nation's tax laws.

Under tax rules, offsetting losses against gains can occur only among companies operating within the same parent corporation and filing a consolidated income tax return.

Furthermore, even established memories may be subject to manipulation upon reactivation the triggering of previously consolidated memories may return them to a labile state and in need of reconsolidation if they are to persist [14], [35], [36].