Treasury Regulations · 26 CFR
§ 1.6411-4. Consolidated groups.
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. § 6411
Cite as 26 CFR § 1.6411-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 6, 1992 by T.D. 8446
- Issued under
- 26 U.S.C. § 6411
- Length
- 36 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
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]
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. 8446 (57 FR 53034)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Abatements, credits, and refunds
Nearby sections
- § 1.6411-1 Tentative carryback adjustments.
- § 1.6411-2 Computation of tentative carryback adjustment.
- § 1.6411-3 Allowance of adjustments.
- § 1.6411-4 Consolidated groups.
- § 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
- § 1.6417-0 Table of Contents.
- § 1.6417-1 Elective payment election of applicable credits.
- § 1.6417-2 Rules for making elective payment elections.