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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i13
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 1
    PART 1—INCOME TAXES (CONTINUED)
  5. subjgrp 13
    Computation of Consolidated Items

Subjgrp 13. Computation of Consolidated Items

  • § 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.
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