Filing of Consolidated Returns

---
identifier: "/us/fr/01-55500"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Filing of Consolidated Returns"
title_number: 0
title_name: "Federal Register"
section_number: "01-55500"
section_name: "Filing of Consolidated Returns"
positive_law: false
currency: "2001-02-09"
last_updated: "2001-02-09"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Internal Revenue Service"
document_number: "01-55500"
document_type: "rule"
publication_date: "2001-02-09"
agencies:
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "66 FR 9651"
fr_volume: 66
---


#  Filing of Consolidated Returns

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Part 1 (§ 1.1401 to End), revised as of April 1, 2000, in § 1.1502-75, paragraph (k) is corrected by correctly revising “See § 1.338(h)(10)-T(d)(7)” to read “See § 1.338(h)(10)-1T(d)(7)”.