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
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
