Consolidated Regular Tax Liability Multiply consolidated taxable income by the appropriate tax rate(s)in§11 If affiliated group chooses files separate tax returns, reduced tax rates on lower income apply one time regardless of number of members in group 1010 Consolidated Regular Tax Liability Multiply consolidated taxable income by the appropriate tax rate(s) in §11 – If affiliated group chooses files separate tax returns, reduced tax rates on lower income apply one time regardless of number of members in group