# Treas. Reg. § 1.6411-4: Consolidated groups.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6411-4>. Interprets 26 U.S.C. § 6411.

For further rules applicable to consolidated groups, see § 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see § 301.6402-7 of this chapter. 

[T.D. 8446, 57 FR 53034, Nov. 6, 1992]