Treasury Regulations · 26 CFR
§ 1.1502-0. Effective/applicability dates.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1502
Cite as 26 CFR § 1.1502-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 30, 2024 by T.D. 10018
- Issued under
- 26 U.S.C. § 1502
- Length
- 79 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. Except as provided in paragraph (b) of this section, the consolidated return regulations (as defined in § 1.1502-1(g)) are applicable to taxable years beginning after December 31, 1965.
¶(b) Exceptions. The applicability date described in paragraph (a) of this section does not apply to any provision of the consolidated return regulations with an applicability or effective date different than the date provided by paragraph (a) of this section.
[T.D. 10018, 89 FR 106852, Dec. 30, 2024]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 10018 (89 FR 106852)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Consolidated Return Regulations
Nearby sections
- § 1.1502-0 Effective/applicability dates.
- § 1.1502-1 Definitions.