Chapter 6. Consolidated Returns

Subchapter A. Returns and Payment of Tax

• 26 U.S.C. § 1501 Privilege to File Consolidated Returns
• 26 U.S.C. § 1502 Regulations
• 26 U.S.C. § 1503 Computation and Payment of Tax
• 26 U.S.C. § 1504 Definitions
• 26 U.S.C. § 1505 Cross References

Subchapter B. Related Rules

• Part I. In General
• Part II. Certain Controlled Corporations