CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable to Taxable Years Beginning Before June 28, 2002
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| § 1.1502-77A | Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002 |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable to Taxable Years Beginning Before June 28, 2002
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- Lien: A claim against real or personal property in satisfaction of a debt.
- Statute: A law passed by a legislature.
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.