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Are returns filed by a related partnership included when determining if a corporation meets the 250 return threshold?

April 26, 2017corporation determining filed included partnership Return returns

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Are returns filed by a related partnership included when determining if a corporation meets the 250 return threshold?

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A3. No, since a controlled group, as defined by IRC §1563(a), does not include partnerships. Returns filed by a related partnership are not included when determining if a corporation meets the 250-return threshold.