Examples of consolidated corporation in a sentence
Consolidated corporation returns The act imposes uniform standards with respect to the filing of consolidated municipal income tax returns by affiliated groups of corporations.
Consolidated corporation" means the new corporation into which two or more constituent corporations are consolidated.
Consolidated corporation returns The bill imposes uniform standards with respect to the filing of consolidated municipal income tax returns by affiliated groups of corporations.
Consolidated corporation: A consolidated corporation prescribed in Item 12-7-4 of Article 2 of the CTA.
Consolidated corporation returns Under current law, a municipal corporation must allow an affiliated group of corporations to file a consolidated tax return if the group filed a consolidated federal income tax return for the taxable year.73 The bill continues this requirement, and specifically allows such filing when just one member of the affiliated group is subject to the municipal corporation's income tax.