Choice "D" is correct. The organizations that are subject to these provisions of the IRC extend to members of an affiliated group that file a consolidated U.S. income tax return.Choice "b" is incorrect. The organizations are not required to be incorporated in order to be subject to the provisions of the IRC that allow the IRS to adjust gross income, deductions, credits, and allowances to prevent the evasion of taxes.Choice "c" is incorrect. The organizations can be either directly or indirectly owned by the same interests. Direct ownership is not required.Choice "a" is incorrect. The IRC does not require that the organizations be organized in the U.S.