Separate return year.

Separate return year. The term separate return year means a taxable year of a corporation for which it files a separate return or for which it joins in the filing of a consolidated return by another group.
The termseparate return yearmeans a taxable year of a corporation for which it files a separate return or for which it joins in the filing of a consolidated return by another group.

Source

26 CFR § 1.1502-1

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Scoping language

For purposes of the consolidated return regulations (and any provision of this chapter that refers to the consolidated return regulations):

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