Blue Returns Article 146 The provisions of Part II, Chapter IV (Blue Returns for Domestic Corporations) apply mutatis mutandis to the tax returns, interim returns, tax returns for retirement pension funds, and interim returns for retirement pension funds filed by a foreign corporation, as well as amended returns for any of such returns.
In the case referred to in the preceding paragraph, each term or phrase listed in the middle column of the table below that appears in the provisions listed in the left hand column of the same table is deemed to be replaced with the corresponding term or phrase listed in the right hand column of the same table.
