Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 1502.—Regulations
Internal Revenue Bulletin 2006-24 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.1502–33: Earnings and profits. 26 CFR 1.1502–75: Filing of consolidated returns. 26 CFR 1.1502–76: Taxable year of members of group.
Service eliminates impediments to e-filing consolidated returns and reduces reporting requirements. Rev. Proc. 89–56, 1989–2 C.B. 643, Rev. Proc. 90–39, 1990–2 C.B. 365, and Rev. Proc. 2002–32, 2002–1 C.B. 959 are modified. See Rev. Proc. 200621, page 1050.
Get a plain-English answer with a citation back to this text.
Ask AI about this code