Treasury Regulations · 26 CFR
§ 1.1504-1. Definitions.
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. § 1504
Cite as 26 CFR § 1.1504-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Issued under
- 26 U.S.C. § 1504
- Length
- 49 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
The privilege of filing consolidated returns is extended to all includible corporations constituting affiliated groups as defined in section 1504. See the regulations under § 1.1502 for a description of an affiliated group and the corporations which may be considered as includible corporations.
[T.D. 6500, 25 FR 12106, Nov. 26, 1960]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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. 6500 (25 FR 12106)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Administrative Provisions and Other Rules
Nearby sections
- § 1.1503(d)-6 Exceptions to the domestic use limitation rule.
- § 1.1503(d)-7 Examples.
- § 1.1503(d)-8 Applicability dates.
- § 1.1504-0 Outline of provisions.
- § 1.1504-1 Definitions.
- § 1.1504-3 Treatment of stock in a QOF C corporation for purposes of consolidation.
- § 1.1504-4 Treatment of warrants, options, convertible obligations, and other similar interests.