1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 6
  5. subchapter A
  6. § 1501

View all text of Subchapter A [§ 1501 - § 1505]

§ 1501. Privilege to file consolidated returns

(Aug. 16, 1954, ch. 736, 68A Stat. 367.)

CITE AS: 26 USC 1501