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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.6411-4: -4 Consolidated groups.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

For further rules applicable to consolidated groups, see § 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see § 301.6402-7 of this chapter.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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