Skip to content
ChatProjectCodes

Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure grants permission to discontinue filing consolidated returns to the consolidated groups specified in section 3.01 below. To obtain permission, (a) a consolidated group must file an application with the Internal Revenue Service (‘‘Service’’) on or before June 30, 1996, and (b) each member of the group must enter into a closing agreement. Permission to discontinue filing consolidated returns will be effective for the first taxable year that begins on or after July 12, 1995.

.02 Permission to discontinue filing consolidated returns may be granted, on a case-by-case basis, to those consoli

dated groups specified in section 3.02 below.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.