# Consolidated Returns; Intercompany Obligations
> **IRS** · Final regulations. · Published 2008-12-29 · Effective 2008-12-24 · 73 FR 79324
## Document
- **Document number:** E8-30718
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 79324
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-12-29
- **Effective date:** 2008-12-24
- **Treasury docket:** TD 9442
## Abstract

This document contains final regulations under section 1502 of the Internal Revenue Code (Code). The regulations provide guidance regarding the treatment of transactions involving obligations between members of a consolidated group. These final regulations will affect affiliated groups of corporations filing consolidated returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/12/29/E8-30718/consolidated-returns-intercompany-obligations)
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