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