26 U.S.C. § 1502
Regulations
The Secretary shall prescribe such regulations as he may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be returned, determined, computed, assessed, collected, and adjusted, in such manner as clearly to reflect the income-tax liability and the various factors necessary for the determination of such liability, and in order to prevent avoidance of such tax liability. In carrying out the preceding sentence, the Secretary may prescribe rules that are different from the provisions of chapter 1 that would apply if such corporations filed separate returns.
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Cited by 37
- 26 CFR § 1.1051-1 — Basis of property acquired during affiliation.
- 26 CFR § 1.1221-2 — Hedging transactions.
- 26 CFR § 1.1297-1 — Definition of passive foreign investment company.
- 26 CFR § 1.1502-1 — Definitions.
- 26 CFR § 1.1502-12 — Separate taxable income.
- 26 CFR § 1.1502-13 — Intercompany transactions.
- 26 CFR § 1.1502-19 — Excess loss accounts.
- 26 CFR § 1.1502-31 — Stock basis after a group structure change.
- 26 CFR § 1.1502-33 — Earnings and profits.
- 26 CFR § 1.1502-35 — Transfers of subsidiary stock and deconsolidations of subsidiaries.
- 26 CFR § 1.1502-36 — Unified loss rule.
- 26 CFR § 1.1502-47 — Consolidated returns by life-nonlife groups.
Show 25 more
- 26 CFR § 1.1502-6 — Liability for tax.
- 26 CFR § 1.1502-75 — Filing of consolidated returns.
- 26 CFR § 1.1503(d)-5 — Attribution of items and basis adjustments.
- 26 CFR § 1.1503-1 — Computation and payment of tax.
- 26 CFR § 1.1552-1 — Earnings and profits.
- 26 CFR § 1.167(a)-11 — Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- 26 CFR § 1.199A-12 — Expanded affiliated groups.
- 26 CFR § 1.243-5 — Effect of election.
- 26 CFR § 1.267(a)-2T — Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- 26 CFR § 1.367(b)-2 — Definitions and special rules.
- 26 CFR § 1.446-4 — Hedging transactions.
- 26 CFR § 1.451-3 — Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
- 26 CFR § 1.469-1 — General rules.
- 26 CFR § 1.531-1 — Imposition of tax.
- 26 CFR § 1.542-4 — Corporations filing consolidated returns.
- 26 CFR § 1.597-4 — Bridge Banks and Agency Control.
- 26 CFR § 1.59A-3 — Base erosion payments and base erosion tax benefits.
- 26 CFR § 1.6091-3 — Filing certain international income tax returns.
- 26 CFR § 1.613A-4 — Limitations on application of § 1.613A-3 exemption.
- 26 CFR § 1.706-2T — Temporary regulations; question and answer under the Tax Reform Act of 1984.
- 26 CFR § 1.861-9T — Allocation and apportionment of interest expense (temporary).
- 26 CFR § 1.904-4 — Separate application of section 904 with respect to certain categories of income.
- 26 CFR § 301.6111-1T — Questions and answers relating to tax shelter registration.
- 26 U.S.C. § 1501 — Privilege to file consolidated returns
- 26 U.S.C. § 1503 — Computation and payment of tax
Nearby sections (25 sections)
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- 1465 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4,…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
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- 1493 · Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966,…
- 1494 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…
- 1501 · Privilege to file consolidated returns
- 1502 · Regulations
- 1503 · Computation and payment of tax
- 1504 · Definitions
- 1505 · Cross references
- 1551 · Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22,…
- 1552 · Earnings and profits
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- 1562 · Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969,…
- 1563 · Definitions and special rules
- 1564 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5,…
- 2001 · Imposition and rate of tax
- 2002 · Liability for payment
- 2010 · Unified credit against estate tax