CCA 200912032
Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns)
ID: CCA_2009022411370337 Number: 200912032
Release Date: 3/20/2009
Office: ---
UILC: 1502.00-00
From: ---
Sent: Tuesday, February 24, 2009 11:37:05 AM
To: ---
Cc: ---
Subject: RE: TEFRA Questions ---
Technically the parent is signing on behalf of all members of the consolidated group who are all severally liable. Its not just signing for the partner-sub. ------
Source: view the official PDF
Nearby sections (25 sections)
- cca-200914042 · Additional Administration Provisions
- cca-200914041 · Extension by Agreement
- cca-200914040 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200914039 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200914038 · Coordination with Deficiency Proceedings
- cca-200914037 · Common Parent Agent for Subsidiaries
- cca-200914036 · Accuracy-related penalty
- cca-200914035 · Foreign Agricultural Workers
- cca-200913060 · Extension by Agreement
- cca-200913059 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200913058 · Redemption by United States
- cca-200913057 · Closing Agreements
- cca-200912032 · Regulations Governing Consolidated Returns (May v. May…
- cca-200912031 · Disclosure to Persons Having Material Interest
- cca-200912030 · Time for Performing Certain Acts Postponed by Reason of…
- cca-200912029 · Extension by Agreement
- cca-200912028 · Income From Sources Within the U.S.
- cca-200912027 · Tax Matters Partner
- cca-200912026 · Facsimile Signatures
- cca-200912025 · ASSESSMENTS: Waiver of restriction
- cca-200912024 · Regulations Governing Consolidated Returns (May v. May…
- cca-200912023 · Special Lien for Estate Tax Deferred Under Section 6166
- cca-200912022 · Policy
- cca-200912021 · Regulations with Respect to Certain Special Enforcement…
- cca-200912020 · COMPROMISE AND SETTLEMENT: Closing agreement