# Agent for Consolidated Group
> **IRS** · Final regulations. · Published 2002-06-28 · Effective 2002-06-28 · 67 FR 43538
## Document
- **Document number:** 02-16399
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 43538
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-06-28
- **Effective date:** 2002-06-28
- **Treasury docket:** TD 9002
## Abstract

This document contains final regulations regarding the agent for subsidiaries of an affiliated group that files a consolidated return (agent for the group). The regulations address certain issues concerning the scope of the common parent's authority, as well as questions concerning the agent for the group when the common parent's existence terminates. These regulations affect all consolidated groups.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/06/28/02-16399/agent-for-consolidated-group)
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