Consolidated Tax Returns
| Source of the Consolidated Tax Return Rules |
| Definition of an Affiliated Group |
| Should a Consolidated Return Be Filed? |
| Consolidated Taxable Income |
| Computation of the Affiliated Group’s Taxliability |
| Intercompany Transactions |
| Dividends Received by Group Members |
| Consolidated Charitable Contributions Deduction |
| Net Operating Losses (NOLs) |
| Consolidated Capital Gains and Losses |
| Stock Basis Adjustments |