C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.6411-4

Consolidated groups

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

For further rules applicable to consolidated groups, see § 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see § 301.6402-7 of this chapter.

[T.D. 8446, 57 FR 53034, Nov. 6, 1992]
Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Interlake Corp. v. Comm'r, 112 T.C. 103 (Tax Ct. 1999).
Sort: Relevance Newest Treatment
Interlake Corp. v. Comm'r, 112 T.C. 103 (Tax Ct. 1999). · cites it 2× “The application of section 6411 , however, is subject to such conditions, limitations, and exceptions as prescribed by regulation when the applicant made or was required to make a consolidated return either for the year in which the NOL arose, or for the prior taxable year to…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.