The 2023 Florida Statutes (including Special Session C)
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. . . 1999, appellants filed Florida consolidated tax returns for the affiliated group, pursuant to section 220.131 . . . Section 220.131(4) reads: The computation of consolidated taxable income for the members of an affiliated . . . specific provisions of law identified as intended to be implemented by the Florida SRLY rule are sections 220.131 . . .
. . . . §§ 404.1566(d)(1) & 220.131(d)(1). . . .
. . . . § 220.131 (1995). . 20 C.F.R. § 220.26 (1995). . . .
. . . That figure (consolidated taxable income in the case of consolidated Florida returns, Fla.Stat. s. 220.131 . . . See also § 220.131, Fla.Stat. . . .
. . . The Department, however, asserts in its final order that [s]ection 220.131, Florida Statutes, contains . . . s reliance on Florida’s alleged departure from the federal concept of “affiliated group” in Section 220.131 . . . Section 220.131 applies only to those corporations which either elect or are required by the Department . . . Department did not choose to require the filing of a consolidated return, the provisions of section 220.131 . . . Section 220.131, Florida Statutes (1973), provides, in relevant part, that (1) Subject to subsection . . .
. . . . § 220.131? “C. . . . 220.13 are not applicable to an affiliated group of corporations filing a consolidated return under § 220.131 . . . § 220.13 are applicable to an affiliated group of corporations filing a consolidated return under § 220.131 . . . The second is § 220.131 which allows an affiliated group of corporations to file a consolidated return . . . F.S. § 220.131(4). . . .