{"data":{"id":"us/26-cfr-1.1504-1","jurisdiction":"us","citation":"26 CFR 1.1504-1","heading":"-1 Definitions.","body":"The privilege of filing consolidated returns is extended to all includible corporations constituting affiliated groups as defined in section 1504. See the regulations under § 1.1502 for a description of an affiliated group and the corporations which may be considered as includible corporations.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9fd3b47c383f3357b8787f6a563d25d985e0d81eea4853a88ab1e293982965ed","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1504-0","next":"us/26-cfr-1.1504-2"},"notice":"GroundRules: Original legal text. Not legal advice."}