Computation of Consolidated Items

Sections

• 1.1502-21
  § 1.1502-21 Net operating losses.
• 1.1502-22
  § 1.1502-22 Consolidated capital gain and loss.
• 1.1502-23
  § 1.1502-23 Consolidated net section 1231 gain or loss.
• 1.1502-24
  § 1.1502-24 Consolidated charitable contributions deduction.
• 1.1502-26
  § 1.1502-26 Consolidated dividends received deduction.
• 1.1502-28
  § 1.1502-28 Consolidated section 108.