Administrative Provisions and Other Rules
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1502-75 Filing of consolidated returns.
- § 1.1502-76 Taxable year of members of group.
- § 1.1502-77 Agent for the group.
- § 1.1502-78 Tentative carryback adjustments.
- § 1.1502-79 Separate return years.
- § 1.1502-80 Applicability of other provisions of law.
- § 1.1502-90 Table of contents.
- § 1.1502-91 Application of section 382 with respect to a consolidated group.
- § 1.1502-92 Ownership change of a loss group or a loss subgroup.
- § 1.1502-93 Consolidated section 382 limitation (or subgroup section 382 limitation).
- § 1.1502-94 Coordination with section 382 and the regulations thereunder when a…
- § 1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup).
- § 1.1502-96 Miscellaneous rules.
- § 1.1502-97 Special rules under section 382 for members under the jurisdiction of a…
- § 1.1502-98 Coordination with sections 383 and 163(j).
- § 1.1502-99 Effective/applicability dates.
- § 1.1502-100 Corporations exempt from tax.
- § 1.1503-1 Computation and payment of tax.
- § 1.1503(d)-0 Table of contents.
- § 1.1503(d)-1 Definitions, special rules, and filings.
- § 1.1503(d)-2 Domestic use.
- § 1.1503(d)-3 Foreign use.
- § 1.1503(d)-4 Domestic use limitation and related operating rules.
- § 1.1503(d)-5 Attribution of items and basis adjustments.
- § 1.1503(d)-6 Exceptions to the domestic use limitation rule.
- § 1.1503(d)-7 Examples.
- § 1.1503(d)-8 Applicability dates.
- § 1.1504-0 Outline of provisions.
- § 1.1504-1 Definitions.
- § 1.1504-2 [Reserved]
- § 1.1504-3 Treatment of stock in a QOF C corporation for purposes of consolidation.
- § 1.1504-4 Treatment of warrants, options, convertible obligations, and other similar…
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