consolidated return

A return that reflects combined financial information for a group of affiliated corporations. [Cases: Internal Revenue 3865–3880; Taxation 1080. C.J.S. Internal Revenue §§ 17–18, 638; Taxation § 1699.]

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词条贡献者

译者Gary，毕业于国内一流的翻译学院，擅长翻译各种与合规与风控相关的法律文件。