Context

Context of Consolidated Return Regulations. IRS releases regs under Section 1502 of the Internal Revenue Code of 1986. Operation of Sections 382 and 383 with respect to consolidated groups; regs under Section 382 of the IRC of 1986; application of Section 382 in short taxable years and with respect to controlled groups; consolidated returns -- limitations of the use of certain losses, deductions and credits. (CO-132-87; CO-77- 90 and CO-78-90)
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