26 C.F.R. § 1.1504-1   Definitions.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Administrative Provisions and Other Rules

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§ 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.

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

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