CFR /  Title 26  /  Part 1  /  Sec. 1.6411-4 Consolidated groups.

For further rules applicable to consolidated groups, see Sec. 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see Sec. 301.6402-7 of this chapter. [T.D. 8446, 57 FR 53034, Nov. 6, 1992]