Which of the following is correct for two companies that want to file a consolidated tax return as an affiliated group?
A) one co must hold at least 51% of the other company's voting stock
B) One company must hold at least 65% of the other company's voting stock
C) One company must hold at least 80% of the other company's voting stock
D) They cannot file one unless one company owns 100% of the other's voting stock