Implements § 1504Open in workspace
Reg. § 1.1504-1 Definitions.
26 CFR § 1.1504-1eCFR, current through 2026-07-14
The privilege of filing consolidated returns is extended to all includible corporations constituting affiliated groups as defined in section . See the regulations under 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]