IRS Issues PLR Granting Extension for Parent Corporation to File Consolidated Return

April 7, 2026, 5:22 PM UTC

The IRS has issued a private letter ruling on I.R.C. §1502 and Treas. Reg. §301.9100 granting Parent corporation a 75-day extension to file a consolidated federal income tax return with its affiliated group for the taxable year ending on the specified date. [PLR 202614016]

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