Friday, September 7, 2012
Reference:
OTR Notice 2012-07
Effective for tax years beginning on or after December 31, 2010, a taxpayer corporation that is a member of a combined group and that must report income derived from the activities of that group in a combined report ("combined reporting filer") on September 17, 2012, may receive an automatic extension until October 15, 2012, in lieu of the sixmonth extension allowed to filers under D.C. Official Code § 47-1805.03(b), to file its combined report.
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