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A Separate Return Year Is a Corporation's Tax Year for Which

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A separate return year is a corporation's tax year for which it files a separate tax return or files a consolidated tax return with another affiliated group.


Definitions:

Hurricane

A powerful tropical storm characterized by a low-pressure center, strong winds, and a spiral arrangement of thunderstorms that produce heavy rain.

Discrimination

Biased treatment of a job candidate or employee.

Biased Treatment

Differential and unjust treatment of individuals or groups based on prejudiced attitudes or judgments rather than objective merit.

Job Candidate

An individual who applies for or is considered for an employment position within an organization.

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