Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
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 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
tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 … Law dictionary
Tax consolidation — is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This… … Wikipedia
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
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
North American Oil Consolidated v. Burnet — Supreme Court of the United States Argued April 20–21, 1932 … Wikipedia
Unlimited liability corporation — Unlimited Liability Corporations exist in two of Canada s 10 provinces Alberta (AULCs for Alberta Unlimited Liability Corporation) and Nova Scotia (NSULCs for Nova Scotia Unlimited Liability Company). Alberta Unlimited Liability Corporations… … Wikipedia
