48 CFR § 4.901
Definition
November 17, 2020
Common parent, as used in this subpart, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member.
[60 FR 28493, May 31, 1995, as amended at 66 FR 2127, Jan. 10, 2001]
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