Finanse publiczne · 1.04.2015

Regulations Revising Rules Regarding Agency for a Consolidated Group

This document contains final regulations regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group). The final regulations provide guidance concerning the identity and authority of the agent for a consolidated group. These final regulations affect all corporations in consolidated groups.

Source: Federal Register — Department of the TreasuryOpen original release →

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