Which of the Following Is Not a Requirement That Must

Multiple Choice

Which of the following is not a requirement that must be met before a group files a consolidated return?

A) None of the corporations can be ineligible under the Code to file on a consolidated basis with the others.
B) All of the corporations must be members of an affiliated group.
C) None of the group members can use the LIFO method of accounting for inventories.
D) The group members must share a common tax year end.