# Filing of Consolidated Returns
> **IRS** · Rule · Published 2001-02-09 · 66 FR 9651
## Document
- **Document number:** 01-55500
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 9651
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-02-09
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/02/09/01-55500/filing-of-consolidated-returns)
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