Affiliated group of corporations definition

Affiliated group of corporations means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing local exchange telephone service in this state, the affiliated group shall not include any incumbent local exchange carrier that would otherwise be included in the group.

Affiliated group of corporations means an affiliated group as defined in section 1504 of the Internal Revenue Code. “Consolidated Federal Income Tax Return” means a consolidated return for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

Affiliated group of corporations means an affiliated group as defined in Section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier

Examples of Affiliated group of corporations in a sentence

• For any year with respect to which the statute of limitations is open, none of the Company’s Subsidiaries has ever been a member of an Affiliated group of corporations that filed a consolidated tax return except for groups of which the Company was the parent corporation.

• Each of Company’s Subsidiaries has never been a member of an Affiliated group of corporations that filed a consolidated tax return except for groups of which Company was the parent corporation.

• The Company (i) is not currently a member of a group of corporations which files a combined, consolidated or unitary Tax Return and (ii) has never been a member of an Affiliated group of corporations within the meaning of Section 1504 of the Code or any group that has filed a combined, consolidated or unitary Tax Return.

• No Affiliated group of corporations of which Company has been a member has discontinued filing consolidated returns during the past five years.

• Each of Company's Subsidiaries has never been a member of an Affiliated group of corporations that filed a consolidated tax return except for groups of which Company was the parent corporation.

More Definitions of Affiliated group of corporations

Affiliated group of corporations means an affiliated group as defined in section 1504 of the Internal Revenue Code. "Affiliated group of corporations" does not include an incumbent local exchange carrier primarily engaged in the business of providing local exchange telephone service in this state, or any member of such a carrier's affiliated group that is an incumbent local exchange carrier primarily engaged in the business of providing local exchange telephone service, other than cellular radio service, outside this state.

Affiliated group of corporations means one or more chains of corporations or limited liability companies connected through stock own- ership or membership interest in a limited liability company with a common parent corporation or limited liability company, for which pro- viding that:

Affiliated group of corporations means two or more corporations which constitute an affiliated group of corporations as defined in s. 1504(a) of the Internal Revenue Code.

Affiliated group of corporations means an affiliated 2101

Affiliated group of corporations means an affiliated group as defined in section

Affiliated group of corporations means an affiliated group as defined in section 1504 of the Internal Revenue Code, except

Affiliated group of corporations means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing