GroundRules
Browse Federal regulations
Read the original sections, or search by topic.
- 26 CFR 1.1502-5 · -5 Estimated tax.
- 26 CFR 1.1502-6 · -6 Liability for tax.
- 26 CFR 1.1502-9 · -9 Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.
- 26 CFR 1.1502-11 · -11 Consolidated taxable income.
- 26 CFR 1.1502-12 · -12 Separate taxable income.
- 26 CFR 1.1502-13 · -13 Intercompany transactions.
- 26 CFR 1.1502-14Z · -14Z Application of opportunity zone rules to members of a consolidated group.
- 26 CFR 1.1502-15 · -15 SRLY limitation on built-in losses.
- 26 CFR 1.1502-16 · -16 Mine exploration expenditures.
- 26 CFR 1.1502-17 · -17 Methods of accounting.
- 26 CFR 1.1502-19 · -19 Excess loss accounts.
- 26 CFR 1.1502-21 · -21 Net operating losses.
- 26 CFR 1.1502-22 · -22 Consolidated capital gain and loss.
- 26 CFR 1.1502-23 · -23 Consolidated net section 1231 gain or loss.
- 26 CFR 1.1502-24 · -24 Consolidated charitable contributions deduction.
- 26 CFR 1.1502-26 · -26 Consolidated dividends received deduction.
- 26 CFR 1.1502-28 · -28 Consolidated section 108.
- 26 CFR 1.1502-30 · -30 Stock basis after certain triangular reorganizations.
- 26 CFR 1.1502-31 · -31 Stock basis after a group structure change.
- 26 CFR 1.1502-32 · -32 Investment adjustments.
- 26 CFR 1.1502-33 · -33 Earnings and profits.
- 26 CFR 1.1502-34 · -34 Special aggregate stock ownership rules.
- 26 CFR 1.1502-35 · -35 Transfers of subsidiary stock and deconsolidations of subsidiaries.
- 26 CFR 1.1502-36 · -36 Unified loss rule.
- 26 CFR 1.1502-43 · -43 Consolidated accumulated earnings tax.
- 26 CFR 1.1502-44 · -44 Percentage depletion for independent producers and royalty owners.
- 26 CFR 1.1502-45 · -45 Limitation on losses to amount at risk.
- 26 CFR 1.1502-47 · -47 Consolidated returns by life-nonlife groups.
- 26 CFR 1.1502-50 · -50 Consolidated section 250.
- 26 CFR 1.1502-51 · -51 Consolidated section 951A.
- 26 CFR 1.1502-55 · -55 Computation of alternative minimum tax of consolidated groups.
- 26 CFR 1.1502-59A · -59A Application of section 59A to consolidated groups.
- 26 CFR 1.1502-68 · -68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
- 26 CFR 1.1502-75 · -75 Filing of consolidated returns.
- 26 CFR 1.1502-76 · -76 Taxable year of members of group.
- 26 CFR 1.1502-77 · -77 Agent for the group.
- 26 CFR 1.1502-78 · -78 Tentative carryback adjustments.
- 26 CFR 1.1502-79 · -79 Separate return years.
- 26 CFR 1.1502-80 · -80 Applicability of other provisions of law.
- 26 CFR 1.1502-90 · -90 Table of contents.
- 26 CFR 1.1502-91 · -91 Application of section 382 with respect to a consolidated group.
- 26 CFR 1.1502-92 · -92 Ownership change of a loss group or a loss subgroup.
- 26 CFR 1.1502-93 · -93 Consolidated section 382 limitation (or subgroup section 382 limitation).
- 26 CFR 1.1502-94 · -94 Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
- 26 CFR 1.1502-95 · -95 Rules on ceasing to be a member of a consolidated group (or loss subgroup).
- 26 CFR 1.1502-96 · -96 Miscellaneous rules.
- 26 CFR 1.1502-97 · -97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
- 26 CFR 1.1502-98 · -98 Coordination with sections 383 and 163(j).
- 26 CFR 1.1502-99 · -99 Effective/applicability dates.
- 26 CFR 1.1502-100 · -100 Corporations exempt from tax.
- 26 CFR 1.1503-1 · -1 Computation and payment of tax.
- 26 CFR 1.1503(d)-0 · (d)-0 Table of contents.
- 26 CFR 1.1503(d)-1 · (d)-1 Definitions, special rules, and filings.
- 26 CFR 1.1503(d)-2 · (d)-2 Domestic use.
- 26 CFR 1.1503(d)-3 · (d)-3 Foreign use.
- 26 CFR 1.1503(d)-4 · (d)-4 Domestic use limitation and related operating rules.
- 26 CFR 1.1503(d)-5 · (d)-5 Attribution of items and basis adjustments.
- 26 CFR 1.1503(d)-6 · (d)-6 Exceptions to the domestic use limitation rule.
- 26 CFR 1.1503(d)-7 · (d)-7 Examples.
- 26 CFR 1.1503(d)-8 · (d)-8 Applicability dates.
- 26 CFR 1.1504-0 · -0 Outline of provisions.
- 26 CFR 1.1504-1 · -1 Definitions.
- 26 CFR 1.1504-2 · -2 [Reserved]
- 26 CFR 1.1504-3 · -3 Treatment of stock in a QOF C corporation for purposes of consolidation.
- 26 CFR 1.1504-4 · -4 Treatment of warrants, options, convertible obligations, and other similar interests.
- 26 CFR 1.1502-77A · -77A Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
- 26 CFR 1.1502-77B · -77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- 26 CFR 1.1551-1 · -1 Disallowance of surtax exemption and accumulated earnings credit.
- 26 CFR 1.1552-1 · -1 Earnings and profits.
- 26 CFR 1.1561-0 · -0 Table of contents.
- 26 CFR 1.1561-1 · -1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
- 26 CFR 1.1561-2 · -2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
- 26 CFR 1.1561-3 · -3 Allocation of the section 1561(a) tax items.
- 26 CFR 1.1563-1 · -1 Definition of controlled group of corporations and component members and related concepts.
- 26 CFR 1.1563-2 · -2 Excluded stock.
- 26 CFR 1.1563-3 · -3 Rules for determining stock ownership.
- 26 CFR 1.1563-4 · -4 Franchised corporations.
- 26 CFR 1.5000A-0 · A-0 Table of contents.
- 26 CFR 1.5000A-1 · A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
- 26 CFR 1.5000A-2 · A-2 Minimum essential coverage.
- 26 CFR 1.5000A-3 · A-3 Exempt individuals.
- 26 CFR 1.5000A-4 · A-4 Computation of shared responsibility payment.
- 26 CFR 1.5000A-5 · A-5 Administration and procedure.
- 26 CFR 1.5000C-0 · C-0 Outline of regulation provisions for section 5000C.
- 26 CFR 1.5000C-1 · C-1 Tax on specified Federal procurement payments.
- 26 CFR 1.5000C-2 · C-2 Withholding on specified Federal procurement payments.
- 26 CFR 1.5000C-3 · C-3 Payment and returns of tax withheld by the acquiring agency.
- 26 CFR 1.5000C-4 · C-4 Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
- 26 CFR 1.5000C-5 · C-5 Anti-abuse rule.
- 26 CFR 1.5000C-6 · C-6 Examples.
- 26 CFR 1.5000C-7 · C-7 Effective/applicability date.
- 26 CFR 1.6001-1 · -1 Records.
- 26 CFR 1.6001-2 · -2 Returns.
- 26 CFR 1.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 1.6011-2 · -2 Returns, etc., of DISC's and former DISC's.
- 26 CFR 1.6011-3 · -3 Requirement of statement from payees of certain gambling winnings.
- 26 CFR 1.6011-4 · -4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR 1.6011-5 · -5 Required use of magnetic media for corporate income tax returns.
- 26 CFR 1.6011-6 · -6 [Reserved]
- 26 CFR 1.6011-7 · -7 Specified tax return preparers required to file individual income tax returns using magnetic media.