All of the following are true with respect to the filing of consolidated tax returns except that

	a.	Each corporation that has been a member of a parent-subsidiary affiliated group during any part of the taxable year for which the first consolidated return is to be filed must consent to the initial filing
	b.	Once a consolidated return is filed, the affiliated group must continue to file consolidated returns unless it obtains permission from the IRS to do otherwise
	c.	The filing of consolidated returns is available to brother-sister corporations
	d.	By filing a consolidated return, the corporations in the group can defer intercompany profits and losses