1. Regulations
  2. title 48
  3. chapter 1
  4. part 4
  5. subpart 4.9
  6. § 4.901

View all text of Subpart 4.9 [4.900 - 4.905]

4.901 - 4.901 Definition.

Common parent, as used in this subpart, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member.

[60 FR 28493, May 31, 1995, as amended at 66 FR 2127, Jan. 10, 2001]

AUTHORITY: 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

SOURCE: 48 FR 42113, Sept. 19, 1983, unless otherwise noted.

CITE AS: 48 CFR 4.901