# Consolidated Returns; Intercompany Obligations
> **IRS** · Rule · Published 2010-03-30 · 75 FR 15610
## Document
- **Document number:** 2010-7094
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 15610
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-03-30
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/03/30/2010-7094/consolidated-returns-intercompany-obligations)
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