[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1502-75T]

[Page 460-461]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1502-75T  Filing of consolidated returns (temporary).

    (a) through (h)(1) [Reserved]. For further guidance, see Sec. 
1.1502-75(a) through (h)(1).
    (2) Filing of Form 1122 for first year. If, under the provisions of 
Sec. 1.1502-75 (a)(1), a group wishes to file a consolidated return for 
a taxable year, then a Form 1122 (``Authorization and Consent of 
Subsidiary Corporation To Be Included in a Consolidated Income Tax 
Return'') must be executed by each subsidiary. For taxable years 
beginning before January 1, 2003, the executed Forms 1122 must be 
attached to the consolidated return for the taxable year. For

[[Page 461]]

taxable years beginning after December 31, 2002, the group must attach 
either executed Forms 1122 or unsigned copies of the completed Forms 
1122 to the consolidated return. If the group submits unsigned Forms 
1122 with its return, it must retain the signed originals in its records 
in the manner required by Sec. 1.6001-1(e). Form 1122 is not required 
for a taxable year if a consolidated return was filed (or was required 
to be filed) by the group for the immediately preceding taxable year.
    (h)(3) through (k) [Reserved]. For further guidance, see Sec. 
1.1502-75(h)(3) through (k).

[T.D. 9100, 68 FR 70707, Dec. 19, 2003]