Implements § 6411Open in workspace
Reg. § 1.6411-4 Consolidated groups.
26 CFR § 1.6411-4eCFR, current through 2026-07-14
For further rules applicable to consolidated groups, see . For further rules applicable to consolidated groups that include insolvent financial institutions, see .
[T.D. 8446, 57 FR 53034, Nov. 6, 1992]
Source: decipher.legal/cfr/26/1.6411-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14