# Regulations Revising Rules Regarding Agency for a Consolidated Group
> **IRS** · Final regulations. · Published 2015-04-01 · Effective 2015-04-01 · 80 FR 17314
## Document
- **Document number:** 2015-07182
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 17314
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-04-01
- **Effective date:** 2015-04-01
- **Treasury docket:** TD 9715
## Abstract

This document contains final regulations regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group). The final regulations provide guidance concerning the identity and authority of the agent for a consolidated group. These final regulations affect all corporations in consolidated groups.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/04/01/2015-07182/regulations-revising-rules-regarding-agency-for-a-consolidated-group)
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