Treasury Regulations (26 C.F.R.)
26 CFR § 1.1504-1
Definitions.
Official textecfr.govlast amended
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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In this part (40 sections)
- 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.
- 1.1561-1 · General rules regarding certain tax benefits available to…
- 1.1561-2 · Special rules for allocating reductions of certain section…
- 1.1561-3 · Allocation of the section 1561(a) tax items.
- 1.1563-1 · Definition of controlled group of corporations and component…
- 1.1563-2 · Excluded stock.
- 1.1563-3 · Rules for determining stock ownership.
- 1.1563-4 · Franchised corporations.
- 1.5000A-0 · Table of contents.
- 1.5000A-1 · Maintenance of minimum essential coverage and liability for…
- 1.5000A-2 · Minimum essential coverage.
- 1.5000A-3 · Exempt individuals.