[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 448]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
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]