Consolidated Tax Liability

Sections

• 1.1502-2
  § 1.1502-2 Computation of tax liability.
• 1.1502-3
  § 1.1502-3 Consolidated tax credits.
• 1.1502-4
  § 1.1502-4 Consolidated foreign tax credit.
• 1.1502-5
  § 1.1502-5 Estimated tax.
• 1.1502-6
  § 1.1502-6 Liability for tax.
• 1.1502-9
  § 1.1502-9 Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.