Common parent, definition

Common parent, as used in this provision, means that corporate entity that owns or controls an affiliated group
Common parent,. , as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member.
Common parent, means the “common parent corporation” of an “affiliated group” (in each case, within the meaning of Section 1504 of the Code) filing a U.S. federal consolidated Income Tax Return.

Examples of Common parent, in a sentence

  • Common parent.[ ] Offeror is not owned or controlled by a common parent:[ ] Name and TIN of common parent:Name TIN (m) Restricted business operations in Sudan.


More Definitions of Common parent,

Common parent, as used in this clause, means a corporate entity that owns or controls an affiliated group of corporations that files an offeror's (you, your) Federal income tax returns on a consolidated basis, and of which you are a member.
Common parent, as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the Offeror is a member. “Taxpayer Identification Number (TIN),” as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the Offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or an Employer Identification Number.
Common parent, shall have the meaning attributed to that term in the Consolidated Return Regulations (Treas.
Common parent,. , as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a
Common parent, means the common parent, as defined in Treasury Regulation Section 1.1502-77, of those corporations that joined, or hereafter join in filing a Consolidated Tax Return under Section 1501 of the IRC, and the Treasury Regulations thereunder, or a Consolidated Tax Return under comparable provisions of law for FSA Taxes or other jurisdictions (domestic or foreign).
Common parent, has the meaning ascribed to such term in Section 1504(a) of the Code and the Treasury Regulations promulgated thereunder.
Common parent, means the common parent, within the meaning of Section 1504(a) of the Code, of an Affiliated Group.