{"data":{"id":"us/48-cfr-4.901","jurisdiction":"us","citation":"48 CFR 4.901","heading":"4.901 Definition.","body":"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.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER A—GENERAL","PART 4—ADMINISTRATIVE AND INFORMATION MATTERS","Subpart 4.9—Taxpayer Identification Number Information"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"71385be7ffbefdd019e86200f78d2894eee7ea19a78ec4e720c06097bf17221b","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-4.900","next":"us/48-cfr-4.902"},"notice":"GroundRules: Original legal text. Not legal advice."}