5703-3-05. Consolidated returns by corporations and joint returns by husband and wife [RESCINDED]  


Latest version.

Effective: 12/19/2020
Five Year Review (FYR) Dates: 6/3/2020
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5711.14
Prior Effective Dates: 08/27/1959, 11/11/1982, 05/22/2014