Legislative Regulations are the basis for most of the consolidated return rules. The Code offers few details in this area.
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Q8: Consolidated group members are each jointly and
Q9: Consolidated group members each can use a
Q10: In an affiliated group,the parent must own
Q11: A hedge fund,taxed like a partnership,can join
Q12: Congress is the chief source of the
Q14: A public university cannot join in a
Q15: A corporation organized outside of the U.S.cannot
Q16: A for-profit hospital can remain in the
Q17: The § 1231 gain of a consolidated
Q18: A Federal consolidated group can claim a
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