Consolidated Return Year

Example Definitions of "Consolidated Return Year"
Consolidated Return Year. Any taxable year or period for which P or any one or more subsidiaries of P owns an amount of Corp's outstanding stock which meets the requirements of section 1504(a)(1) of the Code.
Consolidated Return Year. Means any taxable year or period beginning on or after January 1, 1998 for which a Consolidated Return is filed which includes TIAA and any one or more of the Subsidiaries
All Definitions