1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 16
  6. § 1.6411-4

View all text of Subjgrp 16 [§ 1.6411-1 - § 1.6425-3]

§ 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6411-4