26 U.S.C. Chapter 6 — CONSOLIDATED RETURNS

• § 1501— Privilege to file consolidated returns
• § 1502— Regulations
• § 1503— Computation and payment of tax
• § 1504— Definitions
• § 1505— Cross references
• § 1552— Earnings and profits
• § 1561— Limitation on accumulated earnings credit in the case of certain controlled corporations
• § 1563— Definitions and special rules