Under current U.S. tax law for consolidated tax returns:

A.	One entity in the group can use another entity's net operating loss carry-forward to its advantage.

B.	The parent can use the net operating loss carry-forward of another entity in the group.

C.	A net operating loss carry-forward if an entity will be unusable when consolidated tax returns are prepared.

D.	A net operating loss carry-forward of an entity in the group can only be used by that entity.

E.	Since the tax return is for all entities in one consolidated group, the net operating loss carry-forward of one entity must be pro-rated to all other entities in the group.