Title 26

SECTION 1.6411-4

1.6411-4 Consolidated groups.

§ 1.6411-4 Consolidated groups.

For further rules applicable to consolidated groups, see § 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see § 301.6402-7 of this chapter.

[T.D. 8446, 57 FR 53034, Nov. 6, 1992]

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