Unitary group definition

Unitary group means a group of persons with more than 50 percent common ownership,

Unitary group means a group of persons with more than 50 percent

Unitary group means a group of persons with more than 50 percent common ownership, either direct or indirect, that is engaged in business activities that constitute a unitary business.

Examples of Unitary group in a sentence

• Unitary group returnsIf a unitary group CAT return is filed, any underpayment shall be computed on a combined basis.

• Section 77-2734.04(14), R.R.S. 2003, provides that: Unitary group shall mean the group of corporations that are conducting a unitary business.

• Example: Unitary group XYZ purchases motor vehicle fuel in Idaho on January 15, 2020 and transfers the motor vehicle fuel to Oregon on January 18, 2020.

• The parties agree that 28.2903% is the appropriate percentage if the Court adopts XYZ’s legal position that the 2002 net capital loss of the XYZ Unitary group should be allocated among the members using ABC’s unitary method.

• Unitary group XYZ would not include the fair market value of the motor vehicle fuel in their Oregon commercial activity because commercial activity excludes receipts from the sale of motor vehicle fuel.

More Definitions of Unitary group

Unitary group means a group of corporations that:

Unitary group means a group of two or more corporations, including a captive real estate investment trust, but not including an S corporation, an insurance company subject to the provisions of the New Mexico Insurance Code, an insurance company that would be subject to the New Mexico Insurance Code if the insurance company engaged in business in this state or a real estate investment trust that is not a captive real estate investment trust, that are:

Unitary group means a group of persons with more than 50 percent common own-

Unitary group means a unitary group of corporations under a respective state’s tax laws and regulations, but only to the extent such unitary group includes (i) at least one member of the FHI Group and (ii) at least one member of the BNPP Group or the BWHI Group and provided that any members included in or excluded from such state’s unitary Tax Return by reason of any water’s-edge or other elections that are in effect for any taxable period that is subject to this Agreement shall similarly be included in or excluded from the definition of “Unitary Group”.

Unitary group means a corporation or group of corporations engaged in business activities that constitute a single trade or business.

Unitary group means a group of persons with at least 50

Unitary group means an affiliated group of