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Internal Revenue Code · 26 U.S.C.

Chapter 6. CONSOLIDATED RETURNS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Returns and Payment of Tax §§ 1501–1505

    1. § 1501 Privilege to file consolidated returns
    2. § 1502 Regulations
    3. § 1503 Computation and payment of tax
    4. § 1504 Definitions
    5. § 1505 Cross references

  2. Subchapter B Related Rules §§ 1551–1564

    1. Part I IN GENERAL §§ 1551–1552

      1. § 1551 Repealed
      2. § 1552 Earnings and profits

    2. Part II CERTAIN CONTROLLED CORPORATIONS §§ 1561–1564

      1. § 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations
      2. § 1562 Repealed
      3. § 1563 Definitions and special rules
      4. § 1564 Repealed