{"data":{"id":"us/26-cfr-1.6411-4","jurisdiction":"us","citation":"26 CFR 1.6411-4","heading":"-4 Consolidated groups.","body":"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.","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":"6851cf12bcc91485eb29bb59c39a0d918f59ebc8a4bb8a741a0f1aa9d6e16960","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6411-3","next":"us/26-cfr-1.6414-1"},"notice":"GroundRules: Original legal text. Not legal advice."}