Revenue Procedure 2014-24 -- Consolidated Returns

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March 10, 2014

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Issue Number: Revenue Procedure 2014-24

Inside This Issue

Revenue Procedure 2014-24, provides a determination by the Commissioner that if an affiliated group meets the conditions described therein, an affiliated group that actually failed to file a Form 1122 is treated as if it filed such form and thus joined in the making of a consolidated return by the affiliated group.

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