Consolidated Return definition

Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.

Consolidated Return means any Tax Return relating to Income Taxes filed pursuant to Section 1502 of the Code, or any comparable combined, consolidated, or unitary group Tax Return relating to Income Taxes filed under state or local tax law which, in each case, includes IDT and at least one subsidiary.

Consolidated Return means any Tax Return with respect to Federal Income Taxes filed by the Consolidated Group pursuant to Section 1501 of the Code.

Examples of Consolidated Return in a sentence

• Consolidated Return on Invested Capital (“ROIC”) is equal to operating income/loss plus realized gains/losses on derivatives, equity income/loss from joint venture and other income/expense, all net of minority interest, divided by the average invested capital during the period.

• Consolidated Return on Invested Capital (“ROIC”) is equal to operating income (loss) plus realized gains (losses) on derivative financial instruments (i.e. excluding mark-to-market adjustments), plus other income (expense) and excluding non-controlling interest, divided by the average invested capital during the period.

• The results from each member's computation shall then be combined to determine the taxable income of the affiliated group.101 Commissioner's Authority to Require Filing of Combined or Consolidated Return.

• Consolidated Return on Invested Capital (“ROIC”) is equal to operating income/loss, plus realized gains/losses on derivatives, equity income/loss from joint venture and other income/expense, all net of minority interest, divided by the average invested capital during the year.

• Consolidated Return on Invested Capital (“ROIC”) is equal to operating income/loss, plus realized gains/losses on derivatives and other income/expense, all net of minority interest, divided by the average invested capital during the year.

More Definitions of Consolidated Return

Consolidated Return means a Kentucky corporation income tax return filed by members of an affiliated group in accordance with this section. The determinations and computations required by this chapter shall be made in accordance with the provisions of Section 1502 of the Internal Revenue Code and related regulations, except as required by differences between this chapter and the Internal Revenue Code. Corporations exempt from taxation under KRS 141.040 shall not be included in the return;

Consolidated Return means any consolidated, combined or unitary Tax Return which includes the Company.

Consolidated Return means any federal income Tax Return filed with respect to the Parent Group.

Consolidated Return means any Tax Return with respect to Federal Income Taxes filed on a consolidated basis wherein Agilent or one or more Agilent Affiliates join in the filing of such Tax Return (for any taxable period or portion thereof) with Hewlett-Packard or one or more Hewlett-Packard Affiliates.

Consolidated Return means a consolidated federal income tax return filed pursuant to section 1501 of the Code.

Consolidated Return means, with respect to the GGP Group and Spinco Group, respectively, the U.S. federal income Tax Return required to be filed by (i) a GGP Entity as the Common Parent or (ii) a Spinco Entity as the Common Parent.

Consolidated Return means any Tax Return with respect to Federal Income Taxes filed on a consolidated basis pursuant to Section 1501 of the Code.