26 CFR 1.6411-4 - Consolidated groups.

Regulations last checked for updates: Feb 16, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025

View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]

§ 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: Section 1.1561-2 also issued under 26 U.S.C. 1561.

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