§ 1502. Regulations
1,275 words·~6 min read·
/usc/title-26/section-1502A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Secretary shall prescribe such regulations as he may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be returned, determined, computed, assessed, collected, and adjusted, in such manner as clearly to reflect the income-tax liability and the various factors necessary for the determination of such liability, and in order to prevent avoidance of such tax liability.
In carrying out the preceding sentence, the Secretary may prescribe rules that are different from the provisions of chapter 1 that would apply if such corporations filed separate returns.
(Aug. 16, 1954, ch. 736, 68A Stat. 367; Pub. L. 94–455, title XIX, § 1906(b) (13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 108–357, title VIII, § 844(a), Oct. 22, 2004, 118 Stat. 1600.)
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Cited by 120 sections · top 60
U.S. Code
statutes-at-large
- Public Law 88–272
- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 96–613To make certain miscellaneous changes in the tax laws
register
- Rules and RegulationsFinal regulations
- Rules and RegulationsNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking (NPRM)
- Rules and RegulationsFinal rule
- UnknownFinal rule
- Rules and RegulationsFinal regulations
- UnknownFinal rule; correction
- Rules and RegulationsTemporary and final regulations
- Proposed RulesTemporary regulations
- NoticesCorrecting amendment
- Rules and RegulationsFinal and temporary regulations
- Rules and RegulationsFinal and temporary regulations
- Proposed RulesNotice of proposed rulemaking; notice of proposed rulemaking by cross reference to temporary regulations
- Rules and RegulationsFinal and temporary regulations
- UnknownFinal rule
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsTemporary regulations
- Rules and RegulationsNotice of proposed rulemaking
- NoticesNotice of proposed rulemaking
- Proposed RulesFinal regulations
- Rules and RegulationsNotice of proposed rulemaking
- NoticesFinal regulations
- Rules and RegulationsTemporary regulations
- Rules and RegulationsTemporary regulation
- Rules and RegulationsFinal and temporary regulations
- NoticesFinal regulations
- Rules and RegulationsFinal regulations
- Proposed RulesNotice of proposed rulemaking (NPRM)
- NoticesNotice of proposed rulemaking; notification of public hearing; and withdrawal of notice of proposed rulemaking
- UnknownFinal rule
- Rules and RegulationsCorrection to final regulations
- NoticesFinal rule; correction
- NoticesNotice of proposed rule making and notice of public hearing
- Rules and RegulationsNotice of proposed rulemaking; partial withdrawal of a notice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- NoticesFinal regulations
- Rules and RegulationsFinal regulations
- UnknownInterim final rule with request for comments
- Rules and RegulationsFinal regulations
- NoticesFinal and temporary regulations
- Presidential DocumentsNotice of proposed rulemaking
- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsNotice of proposed rulemaking by cross-reference to temporary regulations; withdrawal of notice of proposed rulemaking; and notice of public hearing
- Rules and RegulationsTemporary regulations
- Proposed RulesWithdrawal of previous proposed regulations; notice of proposed rulemaking; and notice of public hearing
- NoticesNotice of proposed rulemaking
- NoticesFinal regulations and removal of temporary regulations
- Rules and RegulationsTemporary regulations
CFR
- § 1.706-2TTemporary regulations; question and answer under the Tax Reform Act of 1984.
- § 1.1502-12Separate taxable income.
- § 1.267(a)-2T(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- § 1.531-1Imposition of tax.
- § 1.1502-47Consolidated returns by life-nonlife groups.
13 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 367
- Pub. L. 94–455, title XIX, § 1906(b)
- 90 Stat. 1834
- Pub. L. 108–357, title VIII, § 844(a)
- 118 Stat. 1600
- Pub. L. 108–357
- Pub. L. 94–455
- Pub. L. 108–357, title VIII, § 844(c)
- Pub. L. 100–647, title VI, § 6126
- 102 Stat. 3713
- Pub. L. 99–514, title VI, § 647
- 100 Stat. 2294
Citation graph
cites case law
§ 1502
Regulations
Fed. Reg.×110
C.F.R.×5
Stat.×4
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 367
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)
Stat.90 Stat. 1834
Pub. L.Pub. L. 108–357, title VIII, § 844(a)
Cites 13 · showing 5Cited by 120 across 4 sources