Certain Business Entities Are Ineligible to Join an Affiliated Group

question 63

Essay

Certain business entities are ineligible to join an affiliated group and file a consolidated Federal income tax return.
List three or more entities that cannot be part of a Federal consolidated tax return group.

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Definitions:

Circular Pitch

This refers to the distance measured along the circumference of a gear from one tooth to another.

Circular Thickness

A descriptive term possibly related to the material thickness of a circular section or detail, but without a standard definition, it may require clarification.

Chordal Thickness

The measurement of the thickness of a gear tooth along the chord, typically at the pitch circle.

Diametral Pitch

A measure of gear tooth density, defined as the number of teeth per inch of the diameter of the gear pitch circle.