26 CFR Topic
Administrative Provisions and Other Rules
June 25, 2020
§
1.1502-97
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
§
1.1502-100
Corporations exempt from tax
§
1.1502-98
Coordination with section 383
§
1.1502-75
Filing of consolidated returns
§
1.1502-76
Taxable year of members of group
§
1.1502-77
Agent for the group
§
1.1502-78
Tentative carryback adjustments
§
1.1502-79
Separate return years
§
1.1502-80
Applicability of other provisions of law
§
1.1502-81T
Alaska Native Corporations
§
1.1502-90
Table of contents
§
1.1502-91
Application of section 382 with respect to a consolidated group
§
1.1502-92
Ownership change of a loss group or a loss subgroup
§
1.1502-93
Consolidated section 382 limitation (or subgroup section 382 limitation)
§
1.1502-94
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group
§
1.1502-95
Rules on ceasing to be a member of a consolidated group (or loss subgroup)
§
1.1502-96
Miscellaneous rules
§
1.1502-99
Effective/applicability dates
§
1.1503-1
Computation and payment of tax
§
1.1503-2
Dual consolidated loss
§
1.1503(d)-0
Table of contents
§
1.1503(d)-1
Definitions and special rules for filings under section 1503(d)
§
1.1503(d)-2
Domestic use
§
1.1503(d)-3
Foreign use
§
1.1503(d)-4
Domestic use limitation and related operating rules
§
1.1503(d)-5
Attribution of items and basis adjustments
§
1.1503(d)-6
Exceptions to the domestic use limitation rule
§
1.1503(d)-7
Examples
§
1.1503(d)-8
Effective dates
§
1.1504-0
Outline of provisions
§
1.1504-1
Definitions
§
1.1504-2
[Reserved]
§
1.1504-3
Treatment of stock in a QOF C corporation for purposes of consolidation
§
1.1504-4
Treatment of warrants, options, convertible obligations, and other similar interests
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