§ 1.1502-0 Effective/applicability dates.§ 1.1502-1 Definitions.§ 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.§ 1.1502-11 Consolidated taxable income.§ 1.1502-12 Separate taxable income.§ 1.1502-13 Intercompany transactions.§ 1.1502-14Z Application of opportunity zone rules to members of a consolidated group.§ 1.1502-15 SRLY limitation on built-in losses.§ 1.1502-16 Mine exploration expenditures.§ 1.1502-17 Methods of accounting.§ 1.1502-19 Excess loss accounts.§ 1.1502-21 Net operating losses.§ 1.1502-22 Consolidated capital gain and loss.§ 1.1502-23 Consolidated net section 1231 gain or loss.§ 1.1502-24 Consolidated charitable contributions deduction.§ 1.1502-26 Consolidated dividends received deduction.§ 1.1502-28 Consolidated section 108.§ 1.1502-30 Stock basis after certain triangular reorganizations.§ 1.1502-31 Stock basis after a group structure change.§ 1.1502-32 Investment adjustments.§ 1.1502-33 Earnings and profits.§ 1.1502-34 Special aggregate stock ownership rules.§ 1.1502-35 Transfers of subsidiary stock and deconsolidations of subsidiaries.§ 1.1502-36 Unified loss rule.§ 1.1502-43 Consolidated accumulated earnings tax.§ 1.1502-44 Percentage depletion for independent producers and royalty owners.§ 1.1502-45 Limitation on losses to amount at risk.§ 1.1502-47 Consolidated returns by life-nonlife groups.§ 1.1502-50 Consolidated section 250.§ 1.1502-51 Consolidated section 951A.§ 1.1502-55 Computation of alternative minimum tax of consolidated groups.§ 1.1502-59A Application of section 59A to consolidated groups.§ 1.1502-68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.§ 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.§ 1.1502-90 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.§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]§ 1.1502-98 Coordination with sections 383 and 163(j).§ 1.1502-99 Effective/applicability dates.§ 1.1502-100 Corporations exempt from tax.§ 1.1502-77A Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.§ 1.1502-77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.Prop. § 1.1502-23 Proposed 1998 · Consolidated net section 1231 gain or loss.Prop. § 1.1502-3 Proposed 1998 · Consolidated investment credit.Prop. § 1.1502-13 Proposed 2004 · Intercompany transactions.Prop. § 1.1502-13 Proposed 2005 · Intercompany transactions.Prop. § 1.1502-35 Proposed 2006 · Transfers of subsidiary stock and deconsolidations of subsidiaries.Prop. § 1.1502-91 Proposed 2011 · Application of section 382 with respect to a consolidated group.Prop. § 1.1502-41A Proposed 2012 · Prop. § 1.1502-72 Proposed 2012 · Corporate equity reduction transactions.Prop. § 1.1502-13 Proposed 2014 · [Amended]Prop. § 1.1502-13 Proposed 2015 · Intercompany transactions.Prop. § 1.1502-21 Proposed 2015 · Net operating losses.Prop. § 1.1502-22 Proposed 2015 · Consolidated capital gain and loss.Prop. § 1.1502-28 Proposed 2015 · [Amended]Prop. § 1.1502-76 Proposed 2015 · Taxable year of members of group.Prop. § 1.1502-32 Proposed 2018 · Investment adjustments .Prop. § 1.1502-13 Proposed 2024 · Intercompany transactions.Prop. § 1.1502-2 Proposed 2024 · Computation of tax liability.Prop. § 1.1502-3 Proposed 2024 · [Amended]Prop. § 1.1502-53 Proposed 2024 · Consolidated minimum tax credit.Prop. § 1.1502-55 Proposed 2024 · [Removed and Reserved]Prop. § 1.1502-56A Proposed 2024 · Corporate alternative minimum tax.Prop. § 1.1502-59 Proposed 2024 · Previously taxed earnings and profits and related basis adjustments.Prop. § 1.1502-80 Proposed 2026 · Applicability of other provisions of law.
Amended 1976, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357 inserted at end “In carrying out the preceding sentence, the Secretary may prescribe rules that are different from the provisions of chapter 1 that would apply if such corporations filed separate returns.”
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cases: Nichols v. United States, 260 F.3d 637 (6th Cir. 2001); Alumax Inc. v. Commissioner, 109 T.C. 133 (1997)
Forms: Form 1122; Form 1120; Form 851; Form 1120-L
Final rules 76
The Secretary shall prescribe such regulations as he may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, may be returned, determined, computed, assessed, collected, and adjusted, in such manner as clearly to reflect the income-tax liability and the various factors necessary for the determination of such liability, and in order to prevent avoidance of such tax liability. In carrying out the preceding sentence, the Secretary may prescribe rules that are different from the provisions of chapter 1 that would apply if such corporations filed separate returns.