All affiliates joining in a newly formed consolidated return must consent to the election on Form 1122, as attached to the Form 1120 for the group.

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All members of a consolidated group must consent to the election to file a consolidated return by filing Form 1122, Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return, which is attached to the group's consolidated Form 1120, U.S. Corporation Income Tax Return.

All Affiliates Joining in a Newly Formed Consolidated Return Must