48 CFR § 4.901 - 4.901 Definition.

---
identifier: "/us/cfr/t48/s4.901"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 4.901 - 4.901   Definition."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "4.901"
section_name: "4.901   Definition."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "4"
part_name: "ADMINISTRATIVE AND INFORMATION MATTERS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "48 FR 42113, Sept. 19, 1983, unless otherwise noted."
cfr_part: "4"
---


# 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.

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