Consolidated returns may be filed a. either by parent-subsidiary corporations or by brother-sister corporations. b. only by corporations that formally request advance permission from the irs c. only by parent-subsidiary affiliated groups. p. only by corporations that issue their financial statements on a consolidated basis.

-Only by parent-subsidiary affiliated groups.

Explanation:

A consolidated tax return is when a corporation or corporations under one umbrella decide or elect to combine their tax return as one or a single return.

Here consolidated tax return is tax liability filed by all includible corporations in the affiliated group as one tax return. Includible corporations are connected by stock ownership and have a parent corporation.

answer; /// i believe the correct answer is (b) disposition

the correct answer is modern american cars are not available due to trade restrictions.

trade between cuba and the united states have serious restrictions. the u.s. imposed an economic embargo on cuba, that among other things means that modern american cars are not available due to trade restrictions.

in response to some governmental actions of the authorities from cuba, president john f. kennedy proclaimed an embargo on trade between both countries in february 1962. the trade embargo remains active until this day and was implemented directly by the departments of commerce and the department of treasury.

in president trump’s administration, there is a national security presidential memorandum that "strengthens the policy of the u. s.", affecting trade with cuba.