CONSOLIDATED RETURNS—INCLUDIBLE CORPORATION.

SEC. 613. CONSOLIDATED RETURNS—INCLUDIBLE CORPORATION. If an affiliated group making a consolidated return with respect to the first taxable year of the group ending after June 30, 1950, included a corporation described in section 454 (f) of the Internal Revenue Code pursuant to the consent provided in section 141 (e) (7) of such code, such corporation may withdraw such consent at any time within 65 Stat. 569 ninety days after the enactment of this Act. If such consent is withdrawn under the preceding sentence, the tax liability of the affiliated group and its several members for the taxable year shall be determined, assessed, and collected as if such corporation had never joined in the making of the consolidated return.