CFR›Title 26›Chapter I›Part 1›Subject Group Regulations Applicable to Taxable Years Beginning Before June 28, 2002 ContainsSection 1.1502-77ACorpusDaily eCFRDisplayed edition2026-05-28Last updated2026-05-28 Sections 1.1502-77A § 1.1502-77A Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002. Previous Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 Next Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970