Administrative Provisions and Other Rules
- § 1.1502-75 Filing of consolidated returns
- § 1.1502-76 Taxable year of members of group
- § 1.1502-77 Agent for the group
- § 1.1502-78 Tentative carryback adjustments
- § 1.1502-79 Separate return years
- § 1.1502-80 Applicability of other provisions of law
- § 1.1502-81T Alaska Native Corporations
- § 1.1502-90 Table of contents
- § 1.1502-91 Application of section 382 with respect to a consolidated group
- § 1.1502-92 Ownership change of a loss group or a loss subgroup
- § 1.1502-93 Consolidated section 382 limitation (or subgroup section 382 limitation)
- § 1.1502-94 Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group
- § 1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup)
- § 1.1502-96 Miscellaneous rules
- § 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
- § 1.1502-98 Coordination with sections 383 and 163(j)
- § 1.1502-99 Effective/applicability dates
- § 1.1502-100 Corporations exempt from tax
- § 1.1503-1 Computation and payment of tax
- § 1.1503-2 Dual consolidated loss
- § 1.1503(d)-0 Table of contents
- § 1.1503(d)-1 Definitions and special rules for filings under section 1503(d)
- § 1.1503(d)-2 Domestic use
- § 1.1503(d)-3 Foreign use
- § 1.1503(d)-4 Domestic use limitation and related operating rules
- § 1.1503(d)-5 Attribution of items and basis adjustments
- § 1.1503(d)-6 Exceptions to the domestic use limitation rule
- § 1.1503(d)-7 Examples
- § 1.1503(d)-8 Effective dates
- § 1.1504-0 Outline of provisions
- § 1.1504-1 Definitions
- § 1.1504-2 [Reserved]
- § 1.1504-3 Treatment of stock in a QOF C corporation for purposes of consolidation
- § 1.1504-4 Treatment of warrants, options, convertible obligations, and other similar interests