Combined Return definition

Combined Return means any Tax Return (other than a Tax Return for U.S. federal income taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member of the Anadarko Group and any member of the Partnership Group.

Combined Return means a consolidated, combined or unitary Income Tax Return or Other Tax Return that actually includes, by election or otherwise, one or more members of the Parent Group together with one or more members of the SpinCo Group.

Combined Return means a consolidated, combined or unitary Income Tax Return or Other Tax Return that includes, by election or otherwise, one or more members of the Parent Group together with one or more members of a Spinco Group.

Examples of Combined Return in a sentence

• Requirement to be Included in a Combined Return under the BCTA captive REIT or RIC must be included in a combined return under the BCT under the fol- lowing conditions:(a) A captive REIT or a RIC must be included in a combined return with the banking corpora- tion or bank holding company that directly owns or controls over 50% of the voting stock of the captive REIT or RIC if that banking cor- poration or bank holding company is subject to tax or required to be included in a combined return under the BCT.

• Entities Included in a Combined Return The beginning point for a combined return is the net income on a combined basis of all members of an affiliated group that are conducting a unitary business, except those members of the unitary business group that are statutorily excluded from the combined return by G.S. 105-130.5A(j)(1) through (7).

• Entities Excluded from a Combined Return G.S. 105-130.5A(j) sets out seven types of entities that cannot be included in a combined return: 1.

• Secretary’s Authority to Adjust Net Income or Require a Combined Return ………… p.

• When payments are made by EFT, Form 4913 is not required.Formerly, taxpayers could pay by check on a monthly basis by remitting a check with a Combined Return for Michigan Tax (Form 160).

More Definitions of Combined Return

Combined Return means a combined, consolidated, or unitary U.S. state or local income, franchise, business activities or gross receipts Tax Return.

Combined Return means any combined, unitary, or consolidated return or report used in the determination of a state Income Tax or Other Tax liability.

Combined Return means a consolidated, combined or unitary Tax Return that includes, by election or otherwise, one or more members of the Distributing Group and one or more members of the Spinco Group.

Combined Return means (i) with respect to any Tax Return for a Tax Year beginning on or before the Distribution Date, any Tax Return that includes Tax Items of both the Distributing Business and the Splitco Business, determined in accordance with the allocation rules of Section 2.2, and (ii) with respect to any Tax Return for a Tax Year beginning after the Distribution Date, any Tax Return that includes one or more members of the Distributing Group and one or more members of the Splitco Group.

Combined Return means any Tax Return (other than a Tax Return for federal income taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member of the Green Plains Group and any member of the Partnership Group.

Combined Return shall have the meaning set forth in Section 2.01.

Combined Return means any Tax Return with respect to Non-Federal Taxes filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis wherein one or more members of the WMC Group or Spinco Group join in the filing of a Tax Return with Xxxxxx or a Xxxxxx Affiliate that is not also a member of either such group.