[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]