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26 CFR 1.6411-4

§ 1.6411-4 Consolidated groups.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 1.6411-4, § 1.6411-4 Consolidated groups, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112256
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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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.