Tag: Consolidated Returns
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26-U.S.C.-1501
26-U.S.C.-1501 §1501 – Privilege to File Consolidated Returns Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter A > Section 1501 Details Reference: Section 1501 Legend: §1501 – Privilege to File Consolidated Returns USCode Year: 2013 Provision Content An affiliated group of corporations shall, subject to the provisions of this chapter, have the privilege of making a consolidated return with respect…
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26-U.S.C.-1552
26-U.S.C.-1552 §1552 – Earnings and Profits Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I > Section 1552 Details Reference: Section 1552 Legend: §1552 – Earnings and Profits USCode Year: 2013 Provision Content (a) General rule Pursuant to regulations prescribed by the Secretary the earnings and profits of each member of an affiliated group required to be included in…
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26-U.S.C.-1552
26-U.S.C.-1552 §1552 – Earnings and Profits Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I > Section 1552 Details Reference: Section 1552 Legend: §1552 – Earnings and Profits USCode Year: 2013 Provision Content (a) General rule Pursuant to regulations prescribed by the Secretary the earnings and profits of each member of an affiliated group required to be included in…
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26-U.S.C.-1504
26-U.S.C.-1504 §1504 – Definitions Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter A > Section 1504 Details Reference: Section 1504 Legend: §1504 – Definitions USCode Year: 2013 Provision Content (a) Affiliated group defined For purposes of this subtitle— (1) In general The term affiliated group means— (A) 1 or more chains of includible corporations connected through stock ownership with a…
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26-U.S.C.-1562
26-U.S.C.-1562 [§1562 – Repealed. Pub. L. 91-172, Title Iv, §401(A)(2), Dec. 30, 1969, 83 Stat. 600] Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II > Section 1562 Details Reference: Section 1562 Legend: [§1562 – Repealed. Pub. L. 91-172, Title Iv, §401(A)(2), Dec. 30, 1969, 83 Stat. 600] USCode Year: 2013 Provision Content Section, added Pub. L. 88–272, title…
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26-U.S.C.-1505
26-U.S.C.-1505 §1505 – Cross References Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter A > Section 1505 Details Reference: Section 1505 Legend: §1505 – Cross References USCode Year: 2013 Provision Content (1) For suspension of running of statute of limitations when notice in respect of a deficiency is mailed to one corporation, see section 6503(a)(1). (2) For allocation of income…
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Part II – Certain Controlled Corporations
Part II – Certain Controlled Corporations Certain Controlled Corporations Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II Details Reference: Part II Legend: Certain Controlled Corporations USCode Year: 2013 Provision Content Amendments 1990—Pub. L. 101–508, title XI, §11801(b)(12), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 1564 Transitional rules in the case of certain controlled corporations.…
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Part II – Certain Controlled Corporations
Part II – Certain Controlled Corporations Certain Controlled Corporations Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II Details Reference: Part II Legend: Certain Controlled Corporations USCode Year: 2013 Provision Content Amendments 1990—Pub. L. 101–508, title XI, §11801(b)(12), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 1564 Transitional rules in the case of certain controlled corporations.…
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26-U.S.C.-1564
26-U.S.C.-1564 [§1564 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521] Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II > Section 1564 Details Reference: Section 1564 Legend: [§1564 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521] USCode Year: 2013 Provision Content Section, added Pub. L. 91–172, title…
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26-U.S.C.-1564
26-U.S.C.-1564 [§1564 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521] Pathway Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II > Section 1564 Details Reference: Section 1564 Legend: [§1564 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521] USCode Year: 2013 Provision Content Section, added Pub. L. 91–172, title…