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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 6. CONSOLIDATED RETURNS |
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SubChapter A. Returns and Payment of Tax |
| § 1501. Privilege to file consolidated returns |
| § 1502. Regulations |
| § 1503. Computation and payment of tax |
| § 1504. Definitions |
| § 1505. Cross references |