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Federal regulations · Through 2026-08-25 · Newer source version available

48 CFR 4.901: 4.901 Definition.

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Where this section sits in the code
  1. Title 48—Federal Acquisition Regulations System
  2. CHAPTER 1—FEDERAL ACQUISITION REGULATION
  3. SUBCHAPTER A—GENERAL
  4. PART 4—ADMINISTRATIVE AND INFORMATION MATTERS
  5. Subpart 4.9—Taxpayer Identification Number Information

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.

Collected 2026-08-27T02:26:29Z. Source file · JSON

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