U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 6—Consolidated ReturnsTitle 26SubchapterSubchapter A—Returns and Payment of TaxContents§ 1501. Privilege to file consolidated returns§ 1502. Regulations§ 1503. Computation and payment of tax§ 1504. Definitions§ 1505. Cross references