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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.1504-1

§ 1.1504-1. Definitions.

51 words·~1 min read·/us/cfr/t26/s§ 1.1504-1·

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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]
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§ 1.1504-1
Definitions.
Treas. Dec.T.D. 6500
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