Certain Controlled Corporations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1561-0 Table of contents.
- § 1.1561-1 General rules regarding certain tax benefits available to the component…
- § 1.1561-2 Special rules for allocating reductions of certain section 1561(a)…
- § 1.1561-3 Allocation of the section 1561(a) tax items.
- § 1.1563-1 Definition of controlled group of corporations and component members and…
- § 1.1563-2 Excluded stock.
- § 1.1563-3 Rules for determining stock ownership.
- § 1.1563-4 Franchised corporations.
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