Consolidated return year.

Consolidated return year. The term consolidated return year means a taxable year for which a consolidated return is filed or required to be filed by such group.
The termconsolidated return yearmeans a taxable year for which a consolidated return is filed or required to be filed by such 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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