TITLE

Progress of Georgia Consolidated Return Regulation

AUTHOR(S)
Coalson Jr., John L.; Howie, Beth Anne
PUB. DATE
October 2002
SOURCE
Venulex Legal Summaries;2002 Q4, p1
SOURCE TYPE
Law
DOC. TYPE
Article
ABSTRACT
The article presents information on the elective consolidated income tax return regulation of Georgia. The state's Department of Revenue circulated an advance draft of the regulation on August 16, 2002. The draft is consistent with the original version in that taxpayers who are approved to file on a consolidated basis must file their consolidated returns on a post-apportionment basis. All members of a federal consolidated group that are subject to tax are included in the class of eligible taxpayers.
ACCESSION #
23541333

 

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