26 C.F.R. § 1.6411-4. - § 1.6411-4 Consolidated Groups.

Current as of January 1, 1970

Section 1.6411-4 - § 1.6411-4 Consolidated Groups.Section 1.6411-4 - § 1.6411-4 Consolidated Groups.

Section 1.6411-3 - § 1.6411-3 Allowance of Adjustments.Section 1.6414-1 - § 1.6414-1 Credit or Refund of Tax Withheld on Nonresident Aliens and Foreign Corporations.

§ 1.6411-4 Consolidated groups.

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]

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