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26 C.F.R. § 1.6411-4   Consolidated groups.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES
ABATEMENTS, CREDITS, AND REFUNDS

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§ 1.6411-4   Consolidated groups.

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.

[T.D. 8446, 57 FR 53034, Nov. 6, 1992]

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