# Prop. Treas. Reg. § 1.1502-41A: 

Proposed regulation, not in force. REG-142561-07, 77 FR 31786, published 2012-05-30 <https://www.federalregister.gov/documents/2012/05/30/2012-13056/regulations-revising-rules-regarding-agency-for-a-consolidated-group>. Interprets 26 U.S.C. § 1502.

Par. 3. Section 1.1502-41A, paragraph (c) heading is revised to read as follows: