Consolidated groups
Consolidated groups(1) In general. The activities of a consolidated group (within the meaning of 1.469-1T(h)(2)(ii)) and of each member of such group shall be determined under this section as if the consolidated group were one taxpayer.
(1)In general.The activities of a consolidated group (within the meaning of 1.469-1T(h)(2)(ii)) and of each member of such group shall be determined under this section as if the consolidated group were one taxpayer.