Form 1122 instructions

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Mar 9, 2014 — The IRS announced that it will permit an affiliated group of corporations that did not file the required Form 1122, Authorization and
Form 1122 is used for by a subsidiary for authorization to be included in consolidated return and consent to the consolidated regulations.
Complete and submit an original, signed Form 1122 to the common parent corporation of the consolidated group for the first tax year the subsidiary consents to
Instructions. Form 1122. Authorization and Consent of Subsidiary Corporation to Be Included in a Consolidated Income Tax Return.If, under the provisions of paragraph (a)(1) of this section, a group wishes to file a consolidated return for a taxable year, then a Form 1122 (“Authorization
Form 1122, authorization and consent of subsidiary corporation to be included in a consolidated income tax return [electronic resource] ; Authorization and
for the taxable year for which this form is filed. F-1122. R. 01/13. TC. Rule 12C-1.051. Florida Administrative Code. Effective 01/13.