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