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Treasury Regulations · 26 CFR Part 1

Consolidated Tax Liability (§§ 1.1502-2 to 1.1502-9)

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. § 1.1502-2 Computation of tax liability.
  2. § 1.1502-3 Consolidated tax credits.
  3. § 1.1502-4 Consolidated foreign tax credit.
  4. § 1.1502-5 Estimated tax.
  5. § 1.1502-6 Liability for tax.
  6. § 1.1502-9 Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.