Treasury Regulations (26 C.F.R.)
26 CFR § 1.1503-1
Computation and payment of tax.
# (a) General rule.
In any case in which a consolidated return is filed or required to be filed, the tax shall be determined, computed, assessed, collected, and adjusted in accordance with the regulations prescribed under section 1502 promulgated prior to the last date prescribed by law for the filing of such return.
# (b) Limitation.
If the affiliated group includes one or more Western Hemisphere trade corporations (as defined in section 921) or one or more regulated public utilities (as defined in section 1503 (c)), the increase in tax described in section 1503 (a) shall be applied in a manner provided in the regulations under section 1502.
[T.D. 6500, 25 FR 12105, Nov. 26, 1960, as amended by T.D. 7244, 37 FR 28897, Dec. 30, 1972]
Source: view the official text
In this part (40 sections)
- 1.1502-55 · Computation of alternative minimum tax of consolidated…
- 1.1502-59A · Application of section 59A to consolidated groups.
- 1.1502-68 · Additional first year depreciation deduction for property…
- 1.1502-75 · Filing of consolidated returns.
- 1.1502-76 · Taxable year of members of group.
- 1.1502-77 · Agent for the group.
- 1.1502-78 · Tentative carryback adjustments.
- 1.1502-79 · Separate return years.
- 1.1502-80 · Applicability of other provisions of law.
- 1.1502-90 · Table of contents.
- 1.1502-91 · Application of section 382 with respect to a consolidated…
- 1.1502-92 · Ownership change of a loss group or a loss subgroup.
- 1.1502-93 · Consolidated section 382 limitation (or subgroup section…
- 1.1502-94 · Coordination with section 382 and the regulations…
- 1.1502-95 · Rules on ceasing to be a member of a consolidated group (or…
- 1.1502-96 · Miscellaneous rules.
- 1.1502-97 · Special rules under section 382 for members under the…
- 1.1502-98 · Coordination with sections 383 and 163(j).
- 1.1502-99 · Effective/applicability dates.
- 1.1502-100 · Corporations exempt from tax.
- 1.1503-1 · Computation and payment of tax.
- 1.1503(d)-0 · (d)-0 Table of contents.
- 1.1503(d)-1 · (d)-1 Definitions, special rules, and filings.
- 1.1503(d)-2 · (d)-2 Domestic use.
- 1.1503(d)-3 · (d)-3 Foreign use.
- 1.1503(d)-4 · (d)-4 Domestic use limitation and related operating rules.
- 1.1503(d)-5 · (d)-5 Attribution of items and basis adjustments.
- 1.1503(d)-6 · (d)-6 Exceptions to the domestic use limitation rule.
- 1.1503(d)-7 · (d)-7 Examples.
- 1.1503(d)-8 · (d)-8 Applicability dates.
- 1.1504-0 · Outline of provisions.
- 1.1504-1 · Definitions.
- 1.1504-2 · [Reserved]
- 1.1504-3 · Treatment of stock in a QOF C corporation for purposes of…
- 1.1504-4 · Treatment of warrants, options, convertible obligations, and…
- 1.1502-77A · Common parent agent for subsidiaries applicable for…
- 1.1502-77B · Agent for the group applicable for consolidated return…
- 1.1551-1 · Disallowance of surtax exemption and accumulated earnings…
- 1.1552-1 · Earnings and profits.
- 1.1561-0 · Table of contents.