1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. 26 CFR Topic
26 CFR Topic
Regulations Applicable to Taxable Years Beginning Before June 28, 2002
June 25, 2020
§
1.1502-77A
Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002
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Topic Regulations Applicable to Taxable Years Before January 1, 1997
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