26 CFR 1.6411-4 - Consolidated groups.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]

§ 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]