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US Code Title 26 Chapter 6 Consolidated Returns
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