Examlex
With the filing of its first consolidated return, the parent corporation of a Federal consolidated group makes an irrevocable election as to how the group will allocate a tax year's income tax liability among the group members.
Robbins Et Al.
A referenced work by Robbins and colleagues, often used in academic and medical literature to credit their research or findings.
Sexual Assessment
The evaluation of an individual's sexual health and functioning through discussions, history taking, and possibly physical exams.
Q20: Dividends paid out of a subsidiary's E
Q21: Gold, Silver, and Bronze constitute a Federal
Q22: Section 332 can apply to a parent-subsidiary
Q26: Finch Corporation distributes property (basis of $225,000,
Q49: The consolidated tax return regulations use "SRLY"
Q76: A business operation that accounts for profits
Q99: Rex and Scott operate a law practice
Q111: The RST Partnership makes a proportionate distribution
Q115: Ivory Corporation (E & P of $1
Q120: The Long Corporation has $500,000 of assets