Consolidated Return Regulations

Source: Sections 1.1502-0 to 1.1502-77A contained in T.D. 6894, 31 FR 11794, Sept. 8, 1966, unless otherwise noted.

Section 1.1502-12 also issued under 26 U.S.C. 250(c) and 1502.

Section 1.1502-13 also issued under 26 U.S.C. 250(c) and 1502.

Section 1.1502-50 also issued under 26 U.S.C. 250(c) and 1502.

Section 1.1502-51 also issued under 26 U.S.C. 1502.

Section 1.1502-59A also issued under 26 U.S.C. 1502.

Section 1.1502-68 also issued under 26 U.S.C. 1502.

Section 1.1502-90 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.

Section 1.1502-100 also issued under 26 U.S.C. 1502.

Authority amended by T.D. 9866, 84 FR 29288-29370, June 21, 2019; T.D. 9901, 85 FR 43042-43117, July 15, 2020; T.D. 9885, 84 FR 66968-67045, Dec. 6, 2019; T.D. 9905, 85 FR 56686-56845, Sept.14, 2020; T.D. 9916, 85 FR 71734-71770, Nov. 10, 2020.