Olan Mills Inc. v. Limbach

R.C. 5733.052(B) provides:

“A combination of net income may also be made at the election of any two or more taxpayers each having income, other than dividend or distribution income, from sources within Ohio, provided the ownership or control requirements contained in the preceding division are satisfied and such combination is elected in a timely report which sets forth such information as the commissioner requires. This election, once made by two or more taxpayers, may not be changed by such taxpayers with respect to amended reports or reports for future years without the written consent of…