26 C.F.R. § 1.6411-4

Current through March 31, 2024

Section 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.

26 C.F.R. §1.6411-4

T.D. 8446, 57 FR 53034, Nov. 6, 1992