(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.
Symptoms of an inguinal hernia may include: 1  A bulge in the groin or scrotum. 2  The bulge may appear gradually over a period of several weeks or months. 3  Or it may form suddenly after you have been lifting heavy weights, coughing, bending, straining, or laughing. 4  Many hernias flatten when you lie down.