CFR›Title 26›Chapter I›Part 1›Subject Group Consolidated Return Regulations ContainsSections 1.1502-0–1.1502-1CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 Sections 1.1502-0 § 1.1502-0 Effective/applicability dates. 1.1502-1 § 1.1502-1 Definitions. Previous Computation of Separate Taxable Income Computation of Separate Taxable Income Next Consolidated Tax Liability Consolidated Tax Liability