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Sep 16, 2013 These final regulations authorize the Secretary of the Treasury to furnish, upon written request by the Secretary of Commerce, additional returnRead more
In a consolidated Alaska return the separate taxable income of each taxpayer shall be combined and the consolidated groups net operating loss, net capital gainRead more
As used in this memo, a consolidated filing election refers to a filing group limited to the entities included or eligible to be included on the taxpayersRead more