Definition.

Federal Acquisition Regulations System 1 2023-10-01 2023-10-01 false Definition. 4.901 Section 4.901 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE AND INFORMATION MATTERS Taxpayer Identification Number Information 4.901 Definition. Common parent, as used in this subpart, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member. [60 FR 28493, May 31, 1995, as amended at 66 FR 2127, Jan. 10, 2001]