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Electronic Code of Federal Regulations

e-CFR data is current as of May 28, 2020

Title 26Chapter ISubchapter APart 1 → §1.6411-4


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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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