26 C.F.R. § 1.1504-1

Current through October 31, 2024
Section 1.1504-1 - Definitions

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.

26 C.F.R. §1.1504-1

T.D. 6500, 25 FR 12106, Nov. 26, 1960