Subpart Q - COMBINED RETURNS
- Section 100.5200 - Filing of Combined Returns
- Section 100.5201 - Definitions and Miscellaneous Provisions Relating to Combined Returns
- Section 100.5205 - Election to File a Combined Return
- Section 100.5210 - Procedures for Elective and Mandatory Filing of Combined Returns
- Section 100.5215 - Filing of Separate Unitary Returns (IITA Section 304(e))
- Section 100.5220 - Designated Agent for the Members (IITA Section 304(e))
- Section 100.5230 - Combined Estimated Tax Payments
- Section 100.5240 - Claims for Credit of Overpayments
- Section 100.5250 - Liability for Combined Tax, Penalty and Interest
- Section 100.5260 - Combined Amended Returns
- Section 100.5265 - Common Taxable Year
- Section 100.5270 - Computation of Combined Net Income and Tax (IITA Section 304(e))
- Section 100.5280 - Combined Return Issues Related to Audits