Treasury Regulations (26 C.F.R.)
26 CFR § 1.1502-0
Effective/applicability dates.
Official textecfr.govlast amended
# (a) In general.
Except as provided in paragraph (b) of this section, the consolidated return regulations (as defined in § 1.1502-1(g)) are applicable to taxable years beginning after December 31, 1965.
# (b) Exceptions.
The applicability date described in paragraph (a) of this section does not apply to any provision of the consolidated return regulations with an applicability or effective date different than the date provided by paragraph (a) of this section.
[T.D. 10018, 89 FR 106852, Dec. 30, 2024]
Source: view the official text
In this part (40 sections)
- 1.1462-1 · Withheld tax as credit to recipient of income.
- 1.1463-1 · Tax paid by recipient of income.
- 1.1464-1 · Refunds or credits.
- 1.1471-0 · Outline of regulation provisions for sections 1471 through…
- 1.1471-1 · Scope of chapter 4 and definitions.
- 1.1471-2 · Requirement to deduct and withhold tax on withholdable…
- 1.1471-3 · Identification of payee.
- 1.1471-4 · FFI agreement.
- 1.1471-5 · Definitions applicable to section 1471.
- 1.1471-6 · Payments beneficially owned by exempt beneficial owners.
- 1.1472-1 · Withholding on NFFEs.
- 1.1473-1 · Section 1473 definitions.
- 1.1474-1 · Liability for withheld tax and withholding agent reporting.
- 1.1474-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1474-3 · Withheld tax as credit to beneficial owner of income.
- 1.1474-4 · Tax paid only once.
- 1.1474-5 · Refunds or credits.
- 1.1474-6 · Coordination of chapter 4 with other withholding provisions.
- 1.1474-7 · Confidentiality of information.
- 1.1481-1 · [Reserved]
- 1.1502-0 · Effective/applicability dates.
- 1.1502-1 · Definitions.
- 1.1502-2 · Computation of tax liability.
- 1.1502-3 · Consolidated tax credits.
- 1.1502-4 · Consolidated foreign tax credit.
- 1.1502-5 · Estimated tax.
- 1.1502-6 · Liability for tax.
- 1.1502-9 · Consolidated overall foreign losses, separate limitation…
- 1.1502-11 · Consolidated taxable income.
- 1.1502-12 · Separate taxable income.
- 1.1502-13 · Intercompany transactions.
- 1.1502-14Z · Application of opportunity zone rules to members of a…
- 1.1502-15 · SRLY limitation on built-in losses.
- 1.1502-16 · Mine exploration expenditures.
- 1.1502-17 · Methods of accounting.
- 1.1502-19 · Excess loss accounts.
- 1.1502-21 · Net operating losses.
- 1.1502-22 · Consolidated capital gain and loss.
- 1.1502-23 · Consolidated net section 1231 gain or loss.
- 1.1502-24 · Consolidated charitable contributions deduction.