Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Administrative Provisions and Other Rules (§§ 1.1502-75 to 1.1504-4)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1502-75 Filing of consolidated returns.
  2. § 1.1502-76 Taxable year of members of group.
  3. § 1.1502-77 Agent for the group.
  4. § 1.1502-78 Tentative carryback adjustments.
  5. § 1.1502-79 Separate return years.
  6. § 1.1502-80 Applicability of other provisions of law.
  7. § 1.1502-90 Table of contents.
  8. § 1.1502-91 Application of section 382 with respect to a consolidated group.
  9. § 1.1502-92 Ownership change of a loss group or a loss subgroup.
  10. § 1.1502-93 Consolidated section 382 limitation (or subgroup section 382 limitation).
  11. § 1.1502-94 Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
  12. § 1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup).
  13. § 1.1502-96 Miscellaneous rules.
  14. § 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.
  15. § 1.1502-98 Coordination with sections 383 and 163(j).
  16. § 1.1502-99 Effective/applicability dates.
  17. § 1.1502-100 Corporations exempt from tax.
  18. § 1.1503-1 Computation and payment of tax.
  19. § 1.1503(d)-0 Table of contents.
  20. § 1.1503(d)-1 Definitions, special rules, and filings.
  21. § 1.1503(d)-2 Domestic use.
  22. § 1.1503(d)-3 Foreign use.
  23. § 1.1503(d)-4 Domestic use limitation and related operating rules.
  24. § 1.1503(d)-5 Attribution of items and basis adjustments.
  25. § 1.1503(d)-6 Exceptions to the domestic use limitation rule.
  26. § 1.1503(d)-7 Examples.
  27. § 1.1503(d)-8 Applicability dates.
  28. § 1.1504-0 Outline of provisions.
  29. § 1.1504-1 Definitions.
  30. § 1.1504-2 [Reserved]
  31. § 1.1504-3 Treatment of stock in a QOF C corporation for purposes of consolidation.
  32. § 1.1504-4 Treatment of warrants, options, convertible obligations, and other similar interests.