Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 1504.—Definitions
Internal Revenue Bulletin 2006-24 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.1504–1: Definitions.
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. 2006-21, page 1050.
June 12, 2006 1043 2006–24 I.R.B.
Get a plain-English answer with a citation back to this text.
Ask AI about this code