Sec. 1.6411-4 Consolidated groups.

For further rules applicable to consolidated groups, see section 1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see section 301.6402-7 of this chapter.

[Adopted by T.D. 6364, 24 FR 1178, Feb. 17, 1959; republished by T.D. 6500, 25 FR 12140, Nov. 26, 1960. Revised by T.D. 7244, 37 FR 28897, Dec. 30, 1972, as amended by T.D. 8387, 56 FR 67487, Dec. 31, 1991. Revised by T.D. 8446, 57 FR 53032-53035, Nov. 6, 1992.]