Administrative Provisions and Other Rules

Sections

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