Form 1122, Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return
Subsidiary corporations submit a Form 1122 to the common parent corporation of the consolidated group for the first tax year it consents to be included in the group’s consolidated income tax return.
The common parent corporation of a consolidated group must attach a separate Form 1122 to the group’s consolidated income tax return for each subsidiary corporation for the first tax year each subsidiary consents to be included in the consolidated return.
Other Items You May Find Useful:
Publication 542, Corporations
Form 1120, U.S. Corporation Income Tax Return
Comment on Form 1122
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