Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 6
    CONSOLIDATED RETURNS
  5. subchapter B
    Related Rules

Subchapter B. Related Rules

  • PART I [§ 1551 - § 1552] - IN GENERAL
  • PART II [§ 1561 - § 1564] - CERTAIN CONTROLLED CORPORATIONS
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