Consolidated return regulations.

Consolidated return regulations. The term consolidated return regulations means the regulations issued under the authority of section 1502.
The termconsolidated return regulationsmeans the regulations issued under the authority of section 1502.

Source

26 CFR § 1.1502-1

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Scoping language

For purposes of the consolidated return regulations (and any provision of this chapter that refers to the consolidated return regulations):

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