Chapter 6. Consolidated Returns

Subchapter A. Returns and Payment of Tax

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

Subchapter B. Related Rules

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