26 CFR § 1.6411-4 - Consolidated groups.

§ 1.6411-4 Consolidated groups.

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.

[T.D. 8446, 57 FR 53034, Nov. 6, 1992]

The following state regulations pages link to this page.