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26 CFR 1.1502-76 - Taxable year of members of group.
On July 15, 2023, the due date for the filing of a separate return by S (assuming no extensions of time), a consolidated return has not been filed for the group
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2017 Publication 946
Apr 15, 1976 determine the midpoint of each quarter. 1. First, it determines that its short tax year beginning. March 15 and ending December 31 consists
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Tax years | Internal Revenue Service
Aug 22, 2024 Calendar year 12 consecutive months beginning January 1 and ending December 31. Fiscal year 12 consecutive months ending on the last day of
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