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3 Written questions

2 Multiple choice questions

  1. Total control
    Common ownership
  2. Parent must own at least 80% of subsidiary

2 True/False questions

  1. Affiliated Group RequirementsCorporations related through intercorporate ownership, can elect to file consolidated return

          

  2. Total Control Test - Brother/Sister Controlled GroupAggregating the lowest percentages each holds in any one firm for the common shareholders, the total must exceed 50 percent