Consolidated federal income tax return definition

Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.
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Consolidated federal income tax return means a consolidated return filed for federal
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Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code C. "Consolidated federal taxable income" means the consolidated taxable income of
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Examples of Consolidated federal income tax return in a sentence

  • Consolidated federal income tax return (1) The Company's federal income tax return is consolidated with the following entities: Stewart Information Services Corporation, Ortem Investments, Inc., Stewart Solutions, LLC and Stewart Title Guaranty Company and subsidiaries.

  • Consolidated federal income tax return The Company’s federal income tax return is consolidated with Stewart Information Services Corporation and subsidiaries (SISCO).

  • Consolidated federal income tax return The Company's Federal income tax return is consolidated with Stewart Information Services Corporation and Subsidiaries (SISCO).

  • Consolidated federal income tax return regulations provide that profitable members of a consolidated group can offset taxable income with the losses of unprofitable members, which may create a negative basis in such unprofitable members --a/k/a an ELA.

  • Consolidated federal income tax return (1) The Company's federal income tax return is consolidated with Stewart Information Services Corporation.

  • Consolidated federal income tax return The Company’s Federal income tax return is consolidated with Stewart Information Services Corporation and subsidiaries (SISCO).

  • Consolidated federal income tax return: The Company was named in the federal consolidated tax return of ALPS Corporation (“ALPS”) and its subsidiaries for the period ending December 31, 2013.

  • Consolidated federal income tax return (1) The Company's federal income tax return is consolidated with: Stewart Information Services Corporation (2) The method of allocation is detailed in the Sixth Restated Federal Income Tax Return Settlement Agreement dated November 25, 2009.

  • Consolidated federal income tax return: means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Operating losses are carry forward pursuant to the Puerto Rico Income Tax Code.F. Consolidated federal income tax return.


More Definitions of Consolidated federal income tax return

Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to Section 1501 of the IRC.
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Consolidated federal income tax return means any Tax Return with respect to Federal Income Taxes filed on a consolidated basis when Intellesale or one or more of its Affiliates join in filing such Tax Return with ADS or one or more ADS Affiliate.
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Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code. (3)"Consolidated federal taxable income" means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (A)(1) of this section.
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Related to Consolidated federal income tax return

  • Consolidated federal taxable income means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (A)(1) of this section.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Consolidated Income Tax Expense means, for any period, all provisions for taxes based on the gross or net income of Borrower (including, without limitation, any additions to such taxes, and any penalties and interest with respect thereto), and all franchise taxes of Borrower, as determined on a Consolidated basis and in accordance with GAAP.

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code other than an Employment Tax, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Consolidated Income Taxes means, with respect to any Person for any period, taxes imposed upon such Person or other payments required to be made by such Person by any governmental authority which taxes or other payments are calculated by reference to the income or profits of such Person or such Person and its Restricted Subsidiaries (to the extent such income or profits were included in computing Consolidated Net Income for such period), regardless of whether such taxes or payments are required to be remitted to any governmental authority.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Unpaid estimated income tax means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.

  • Consolidated Net Income means, with respect to any specified Person for any period, the aggregate of the Net Income of such Person and its Restricted Subsidiaries for such period, on a consolidated basis, determined in accordance with GAAP; provided that:

  • Income Tax means all U.S. federal, state, local and foreign income, franchise or similar Taxes imposed on (or measured by) net income or net profits, and any interest, penalties, additions to Tax or additional amounts in respect of the foregoing.