US Code Title 26 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

§ 1551 - Disallowance of the Benefits of the Graduated Corporate Rates and Accumulated Earnings Credit
§ 1552 - Earnings and Profits

Part II - Certain Controlled Corporations

§ 1561 - Limitations on Certain Multiple Tax Benefits in the Case of Certain Controlled Corporations
§ 1563 - Definitions and Special Rules

Last modified: October 26, 2015