Consolidated Return Regulations

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Consolidated Return Regulations

Sections

• 1.1502-0
  § 1.1502-0 Effective/applicability dates.
• 1.1502-1
  § 1.1502-1 Definitions.