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consolidated returns

См. также в других словарях:

  • Consolidated Tax Return — A comprehensive tax return that encompasses a group of smaller entities. Consolidated tax returns are often filed by business conglomerates on behalf of all subsidiary firms. They are filed both for simplicity and to allow the parent organization …   Investment dictionary

  • Consolidated Appropriations Act, 2005 — On Friday November 19, 2004 it was announced that the United States government was in danger of running out of money by midnight that night. Eager to adjourn for the year, the House responded by drafting a 3,500 page Consolidated Appropriations… …   Wikipedia

  • Consolidated Rail Corporation — Infobox SG rail railroad name=Consolidated Rail Corporation (Conrail) logo filename=Consolidated Rail Corporation (Conrail) logo.gif| logo size= marks=CR locale=Michigan, Pennsylvania, New York, Massachusetts, New Jersey, Connecticut, Delaware,… …   Wikipedia

  • consolidated tax returns — A procedure whereby certain affiliated corporations may file a single return, combine the tax transactions of each corporation, and arrive at a single income tax liability for the group. The election to file a consolidated return is usually… …   Black's law dictionary

  • consolidated tax returns — A procedure whereby certain affiliated corporations may file a single return, combine the tax transactions of each corporation, and arrive at a single income tax liability for the group. The election to file a consolidated return is usually… …   Black's law dictionary

  • Court of Disputed Returns — The Court of Disputed Returns is a court, or a tribunal, or some other body that determines disputes about elections in some common law countries. Sometimes the court may be known by another name, such as the Court of Disputed Elections. In… …   Wikipedia

  • North American Oil Consolidated v. Burnet — Supreme Court of the United States Argued April 20–21, 1932 …   Wikipedia

  • Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… …   Wikipedia

  • Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Corporate tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Internal Revenue Code — The Internal Revenue Code (or IRC; more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in… …   Wikipedia

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