26 CFR 1.1504-1
§ 1.1504-1 Definitions.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.1504-1, § 1.1504-1 Definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111985
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.