Part 12 - Consolidated Returns (280-RICR-20-25-12)
- § 280-RICR-20-25-12.1 - Conditions for Filing
- § 280-RICR-20-25-12.2 - Definitions
- § 280-RICR-20-25-12.3 - Liability for Tax
- § 280-RICR-20-25-12.4 - Parent-Agent for Subsidiaries
- § 280-RICR-20-25-12.5 - Failure to Include Income of Subsidiary
- § 280-RICR-20-25-12.6 - Consolidated Net Income and Net Worth
- § 280-RICR-20-25-12.7 - Bad Debts
- § 280-RICR-20-25-12.8 - Net Operating Loss
- § 280-RICR-20-25-12.9 - Existence and Termination of Affiliated Group
- § 280-RICR-20-25-12.10 - Sunset Provision
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