---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch6/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Related Rules"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch6-schB"
sections_count: 6
---

# Subchapter B — Related Rules

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

## Contents

- [Part I — In General](/usc/26/stA-ch6-schB-ptI.md)
- [Part II — Certain Controlled Corporations](/usc/26/stA-ch6-schB-ptII.md)