![]() ![]() Therefore, a subsidiary corporation which is required to include its partial year period in a calendar year consolidated return, has as its "taxable year" the consolidated return calendar year, and need not file a Massachusetts short taxable year return. is to coordinate Massachusetts and federal filing requirements and thereby ease the administrative burden on corporations filing excise returns in Massachusetts. Since no Massachusetts short taxable year return was required, the subsidiary's taxable year was the calendar year period of the consolidate return. 92786 (January 18, 1982) (subsidiary's partial year period included in the full fiscal year of its parent). Websters New World Similar definitions Subsume is to absorb, contain or include something into something else. click for more detailed meaning in English, definition, pronunciation and example sentences for. American Heritage To show (an idea, instance, etc.) to be covered by a rule, principle, etc. subsume meaning and definition: Verb: subsume subs. to mean that when a subsidiary corporation merges into its parent corporation, no Massachusetts short taxable year return is required because no federal short taxable year return is required. Websters New World To absorb (something) into or cause (something) to be overshadowed by something else. In a similar case, the Appellate Tax Board has interpreted M.G.L. subsume (v) subsume consider (an instance of something) as part of a general rule or principle (v) subsume contain or include This new system subsumes the. Under the federal consolidated return regulations, the subsidiary member of the group is required to join the consolidated group's return and include its income from the partial year period of operation. any fiscal or calendar year or period for which the corporation is required to make a return to the federal government." M.G.L. To classify or include in a more comprehensive category or under a general principle. ![]() A corporation's taxable year is defined as ". on or before the fifteenth day of the third month following the close of each taxable year." M.G.L. ISSUE: For Massachusetts filing purposes, is SubSume's "taxable year" the partial year period or the calendar year period of the consolidated group?ĭIRECTIVE: SubSume's "taxable year" for Massachusetts filing purposes is the calendar year period of the consolidated group.Ĭorporations doing business in Massachusetts must file a corporate return ". Federally, SubSume's partial year period of operation is required to be included in the calendar year federal consolidated return. Halfway through the calendar year, SubSume Corporation is merged into its parent ConSume Corporation, ending SubSume's existence as separate entity. ![]() All the statistics have been subsumed under the general heading 'Facts and Figures'. Every year the message of Christmas is subsumed ever more by the crass commercialism of the market. Meaning, pronunciation, picture, example sentences, grammar, usage notes, synonyms and more. The group files a federal consolidated return and separate Massachusetts returns for the members having Massachusetts filing requirements, all of which are on a calendar year basis. Meaning of subsume in English subsume verb T formal uk / sbsjum / us / sbsum / to include something or someone as part of a larger group: Soldiers from many different countries have been subsumed into the United Nations peace-keeping force. Definition of subsume verb in Oxford Advanced Learner's Dictionary. The following behavior-changing defect reports were applied retroactively to previously published C++ standards.FACTS: ConSume Corporation is the parent of a group of corporations, some of which do business in Massachusetts, including its subsidiary SubSume Corporation. H ( ( int * ) 0 ) // ambiguous Notes Feature-test macroĬonditionally trivial special member functions #include #include #include // Declaration of the concept "Hashable", which is satisfied by any type 'T' // such that for values 'a' of type 'T', the expression std::hash template void h (T ) // #5 template void h (T ) // #6 Dans la philosophie scolastique, rapporter, référer un individu à une espèce rapporter, référer une espèce à un genre. ![]()
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