Finance & markets · 01/05/1997Updated: 10/17/2026 · 1 min read
Correction to Consolidated Return Regulations
Summary
The IRS has corrected final regulations for consolidated returns, which were published in the Federal Register on August 9, 1979, to provide guidance for corporations filing consolidated returns in compliance with the Tax Reform Act of 1969.
Original source language: Federal Register — Department of the TreasuryOpen original release →