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WHEN THE ASSETS OF T, A WHOLLY OWNED SUBSIDIARY, ARE TO BE SOLD BY P, THE PARENT, AND P AND T AHAVE NOT PREVIOUSLY FILED
WHEN THE ASSETS OF T, A WHOLLY OWNED SUBSIDIARY, ARE TO BE SOLD BY P, THE PARENT, AND P AND T AHAVE NOT PREVIOUSLY FILED CONSOLIDATED RETURNS, LIQUIDATION OF T INTO P PRIOR TO THE SALE ELIMNATES WHICH OF THE FOLLOWING
THE DEFERRED TAX TO P SAHRESHOLDERS
THE DEFERRE TAX TO T
THE P TAX ON SALE OF THE ASSETS
THE P AND T TAX FROM LIQUIDATION
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