26 CFR Topic
Consolidated Tax Liability
June 25, 2020
§
1.1502-2
Computation of tax liability
§
1.1502-3
Consolidated tax credits
§
1.1502-4
Consolidated foreign tax credit
§
1.1502-5
Estimated tax
§
1.1502-6
Liability for tax
§
1.1502-9
Consolidated overall foreign losses, separate limitation losses, and overall domestic losses
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