TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER b: PROVISIONS APPLICABLE TO MORE THAN ONE KIND OF UTILITY
PART 285 STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES
SECTION 285.3040 SCHEDULE C-5.1: CONSOLIDATED FEDERAL INCOME TAX RETURN
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER b: PROVISIONS APPLICABLE TO MORE THAN ONE KIND OF UTILITY
PART 285 STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES
SECTION 285.3040 SCHEDULE C-5.1: CONSOLIDATED FEDERAL INCOME TAX RETURN
Section 285.3040 Schedule C-5.1: Consolidated Federal Income Tax Return
If the utility is part of an affiliated group of companies and its federal income tax return is filed as part of a consolidated federal income tax return, provide statements describing:
a) The procedure used to allocate the consolidated federal income tax liability;
b) The benefits, if any, of the consolidated filing of the federal income tax return to the utility; and
c) The impact of the benefits, if any, of filing the consolidated federal income tax return on the utility's books.