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- What Is a Consolidated Tax Return? Filing Process, Pros, and Cons
A consolidated tax return allows affiliated entities to report their taxes jointly on one return This benefits a corporation that operates through many legal entities and wishes to be seen
- 26 CFR § 1. 1502-75 - Filing of consolidated returns.
A group which filed (or was required to file) a consolidated return for the immediately preceding taxable year is required to file a consolidated return for the taxable year unless it has an election to discontinue filing consolidated returns under paragraph (c) of this section
- Consolidated returns and state requirements - Thomson Reuters
Consolidated returns and state requirements Some states don't allow consolidated returns to be included in a subsidiary listing You need to mark the entity as either a parent or subsidiary for these states:
- Consolidated Tax Returns: A Guide for Affiliated Groups
A consolidated tax return allows an affiliated group of corporations to file a single federal income tax return as if they were one entity This means combining the income, deductions, and credits of all group members on one return
- Meeting the Ownership Requirement: Consolidated Tax . . . - FasterCapital
Consolidated filing can help companies meet the ownership requirement necessary to claim this credit, as the activities of all related entities can be combined to demonstrate the required level of participation
- Franchise Tax Frequently Asked Questions - Texas Comptroller of Public . . .
If an entity is acquired by a combined group, is the entity required to file a short period franchise tax report? The following example shows how an entity should file in this situation Corporation A is a separate entity from Jan 1, 2013, through June 30, 2013
- About state combined and consolidated returns - Thomson Reuters
A corporation is generally required to file a combined report if it's subject to corporate income tax and engaged in a unitary business with other corporations that need to be included in a combined report
- LLC mergers - The Tax Adviser
When advising on a merger of LLCs, tax advisers must consider the application of state merger law, the continuity of the merged entities, and whether the merger constitutes an assets-over or assets-up transaction
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