(2)Continued filing requirement. A group which filed (or was required to file) a consolidated return for the immediately preceding taxable year is required to file a consolidated return for the taxable year unless it has an election to discontinue filing consolidated returns under paragraph (c) of this section.
For inguinal, femoral, umbilical, and incisional hernias, symptoms could include: 1  An obvious swelling beneath the skin of the abdomen or the groin; it may disappear when you lie down, and may be tender.  A heavy feeling in the abdomen that is sometimes accompanied by constipation or blood in the stool.
The second hernia usually occurs on the other side. Symptoms of inguinal hernia include a bulge in the groin area and pain, pressure, or aching at the bulgeâespecially when lifting, bending, or coughing. These symptoms usually subside during rest periods.Men may also have swelling around the testicles.ymptoms of inguinal hernia include a bulge in the groin area and pain, pressure, or aching at the bulgeâespecially when lifting, bending, or coughing. These symptoms usually subside during rest periods. Men may also have swelling around the testicles.