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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Administrative Provisions and Other Rules |
§ 1.1504-1 - Definitions.
Latest version.
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§ 1.1504-1 Definitions.
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]