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title 26
Internal Revenue
chapter I-i13
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 9
Consolidated Return Regulations
Subjgrp 9. Consolidated Return Regulations
§ 1.1502-0 - Effective/applicability dates.
§ 1.1502-1 - Definitions.