Illinois Extends Filing and 2019 Tax Deadline – 2020 Estimates Still Due

By Dennis Koch / March 25, 2020
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Corporate Tax – Consolidated Return Deemed Filed Despite Omission of Required Forms

By Dennis G. Koch / June 19, 2013

PLR 201324010 In a private letter ruling, IRS has confirmed that a parent corporation and its three subsidiaries filed a consolidated return even though it was later discovered that each sub failed to file a Form 1122 (Authorization and Consent of Subsidiary Corporation to Be Included in a Consolidated Return). Facts. Before Date 1, various…

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