---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch6/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Returns and Payment of Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch6-schA"
sections_count: 5
---

# Subchapter A — Returns and Payment of Tax

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 6 — Consolidated Returns

## Sections

- [§1501. Privilege to file consolidated returns](/usc/26/1501.md)
- [§1502. Regulations](/usc/26/1502.md)
- [§1503. Computation and payment of tax](/usc/26/1503.md)
- [§1504. Definitions](/usc/26/1504.md)
- [§1505. Cross references](/usc/26/1505.md)