Examples of Combined Return in a sentence
Requirement to be Included in a Combined Return under the BCTA captive REIT or RIC must be included in a combined return under the BCT under the fol- lowing conditions:(a) A captive REIT or a RIC must be included in a combined return with the banking corpora- tion or bank holding company that directly owns or controls over 50% of the voting stock of the captive REIT or RIC if that banking cor- poration or bank holding company is subject to tax or required to be included in a combined return under the BCT.
Entities Included in a Combined Return The beginning point for a combined return is the net income on a combined basis of all members of an affiliated group that are conducting a unitary business, except those members of the unitary business group that are statutorily excluded from the combined return by G.S. 105-130.5A(j)(1) through (7).
Entities Excluded from a Combined Return G.S. 105-130.5A(j) sets out seven types of entities that cannot be included in a combined return: 1.
Secretary’s Authority to Adjust Net Income or Require a Combined Return ………… p.
When payments are made by EFT, Form 4913 is not required.Formerly, taxpayers could pay by check on a monthly basis by remitting a check with a Combined Return for Michigan Tax (Form 160).