Income Tax; Taxable Years Beginning After December 31, 1953: Consolidated Return Regulations; Correction

摘要

This document contains a correction to final regulations (TD 7637), which were published in the Federal Register on Thursday, August 9, 1979 (44 FR 46838) relating to consolidated returns. The regulations provide the public with guidance needed to comply with the Tax Reform Act of 1969 and affect corporations that file consolidated returns.