consolidated tax return

consolidated tax return
A tax return combining the reports of affiliated companies, that are at least 80% owned by a parent company. Bloomberg Financial Dictionary

Financial and business terms. 2012.

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  • Consolidated Tax Return — A comprehensive tax return that encompasses a group of smaller entities. Consolidated tax returns are often filed by business conglomerates on behalf of all subsidiary firms. They are filed both for simplicity and to allow the parent organization …   Investment dictionary

  • consolidated income tax return — A return by the parent company for all the members of an affiliated group of corporations in place of a separate corporate income tax return by each member. IRC §§ 1501 1505 …   Ballentine's law dictionary

  • consolidated tax returns — A procedure whereby certain affiliated corporations may file a single return, combine the tax transactions of each corporation, and arrive at a single income tax liability for the group. The election to file a consolidated return is usually… …   Black's law dictionary

  • consolidated tax returns — A procedure whereby certain affiliated corporations may file a single return, combine the tax transactions of each corporation, and arrive at a single income tax liability for the group. The election to file a consolidated return is usually… …   Black's law dictionary

  • consolidated financial statements — The financial report of a parent corporation and it s subsidiaries or affiliates which combines the assets, liabilities, revenues, and expenses of all of the entities. In preparing consolidated financial statements, all intercompany transactions… …   Black's law dictionary

  • consolidated financial statements — The financial report of a parent corporation and it s subsidiaries or affiliates which combines the assets, liabilities, revenues, and expenses of all of the entities. In preparing consolidated financial statements, all intercompany transactions… …   Black's law dictionary

  • Consolidated Omnibus Budget Reconciliation Act of 1985 — This article is about the US medical insurance law. For other uses, see Cobra (disambiguation). The Consolidated Omnibus Budget Reconciliation Act of 1985 (or COBRA) is a law passed by the U.S. Congress on a reconciliation basis and signed by… …   Wikipedia

  • Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

  • Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Consolidated Fund — or the Consolidated Revenue Fund is the term used for the main bank account of the government in many of the countries in the Commonwealth of Nations. Contents 1 Establishment 1.1 Earlier funds 1.2 Ireland s Consolidated Fund …   Wikipedia

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