Section 404. Consolidated Reports.--The department shall not permit any corporation owning or controlling, directly or indirectly, any of the voting capital stock of another corporation or of other corporations, subject to the provisions of this article, to make a consolidated report, showing the combined net income.
Consolidated Reports
Act 2 of 1971, § 404, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 404