The following are examples of situations in which the corporations may file a Consolidated Oklahoma Income Tax Return:

1. (1) Corporations A, B and C, filing a Federal Consolidated Return and all of their income is derived from Oklahoma sources, would be required to file an Oklahoma Consolidated Return.
2. (2) Corporations A, B and D, filing a Federal Consolidated Return and any of them derives a portion of its income from without Oklahoma are not required, but may elect to file a Consolidated Oklahoma Return. This election may be made by attaching a statement to the return, stating the facts.
3. (3) Corporations A, B and E filing a Federal Consolidated Return and any of them received all of its income from sources without Oklahoma are not required, but may elect to file an Oklahoma Consolidated Return.