| http://www.w3.org/ns/prov#value | - In contrast, if A had elected to consolidate at eighty per cent and became B???s common owner at sixty per cent, B would be required to file as a combined taxpayer group with A as the common owner. (3) Alternatively, if a combined taxpayer group acquires a pre-existing consolidated elected taxpayer group, the common ownership of the acquiring group, i.e. the combined taxpayer group, controls.
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