# Income Tax; Taxable Years Beginning After December 31, 1953: Consolidated Return Regulations; Correction
> **IRS** · Correcting amendment. · Published 1997-05-01 · Effective 1979-08-09 · 62 FR 23657
## Document
- **Document number:** 97-11378
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 23657
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-05-01
- **Effective date:** 1979-08-09
- **Treasury docket:** TD 7637
## Abstract

This document contains a correction to final regulations (TD 7637), which were published in the Federal Register on Thursday, August 9, 1979 (44 FR 46838) relating to consolidated returns. The regulations provide the public with guidance needed to comply with the Tax Reform Act of 1969 and affect corporations that file consolidated returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/05/01/97-11378/income-tax-taxable-years-beginning-after-december-31-1953-consolidated-return-regulations-correction)
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