(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.
Inguinal hernias, along with femoral hernias make up the 2 types of groin hernias and can produce pain that extends into the upper thigh or scrotum. Inguinal hernias can be classified as direct or indirect. An indirect inguinal hernia occurs through the natural weakness in the internal inguinal ring.