View all text of Subjgrp 16 [§ 1.1502-75 - § 1.1504-4]
§ 1.1504-1 - Definitions.
The privilege of filing consolidated returns is extended to all includible corporations constituting affiliated groups as defined in section 1504. See the regulations under § 1.1502 for a description of an affiliated group and the corporations which may be considered as includible corporations.