Composite return definition

Composite return means the IA PTE-C Iowa composite return, which reports information about the Iowa-source income or other amounts credited or paid to each nonresident member of the pass-through entity, the amount of composite return tax due on behalf of each nonresident member of the pass-through entity, and such other information as the department may require.
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Composite return means a return filed by an entity treated as an S
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Composite return means any Tax Return filed by the Companies in any state or local jurisdiction (whether separately filed or combined with another Tax Return of the Companies) whereby the Companies are permitted to report and pay on a “composite” basis the personal income tax liability of those individuals comprising the Seller who are non-residents of such state or locality with respect to the apportioned income or gain of the Companies taxable to such individuals comprising the Seller in such state or locality.
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Related to Composite return

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Composite sample means a combination of individual samples of wastewater taken at 1 hour intervals, for eight (8) hours (or for the duration of discharge, whichever is less), to minimize the effect of variability of the individual samples. Individual samples must be of equal volume. (Example: one (1) liter per hour.)

  • Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.

  • Nil Return has the meaning given to it in paragraph 3.3 of Framework Schedule 9 (Management Information);

  • SpinCo Separate Return means any Tax Return of or including any member of the SpinCo Group (including any consolidated, combined, or unitary return) that does not include any member of the Parent Group.