CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.1502-95—Rules on ceasing to be a member of a consolidated group (or loss subgroup).

1.1502-95—Rules on ceasing to be a member of a consolidated group (or loss subgroup).