---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch6"
level: "chapter"
label: "Chapter 6"
heading: "Consolidated Returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch6"
sections_count: 11
---

# Chapter 6 — Consolidated Returns

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes

## Contents

- [Subchapter A — Returns and Payment of Tax](/usc/26/stA-ch6-schA.md)
- [Subchapter B — Related Rules](/usc/26/stA-ch6-schB.md)