---
kind: "section"
citation: "48 C.F.R. § 4.901"
title: "48"
number: "4.901"
heading: "Definition."
url: "https://uscodex.org/cfr/48/4.901"
---

# §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.


## Notes

### Amendments

[60 FR 28493, May 31, 1995, as amended at 66 FR 2127, Jan. 10, 2001]

### Authority

Authority: 40 U.S.C. 486(c); 10 U.S.C. chapter 137; and 42 U.S.C. 2473(c).

### Source

Source: 63 FR 58589, Oct. 30, 1998, unless otherwise noted.

### Authority

Authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42113, Sept. 19, 1983, unless otherwise noted.

### Amendments

[60 FR 28493, May 31, 1995, as amended at 66 FR 2127, Jan. 10, 2001]