Certain Controlled Corporations

Sections

• 1.1561-0
  § 1.1561-0 Table of contents.
• 1.1561-1
  § 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
• 1.1561-2
  § 1.1561-2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
• 1.1561-3
  § 1.1561-3 Allocation of the section 1561(a) tax items.
• 1.1563-1
  § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
• 1.1563-2
  § 1.1563-2 Excluded stock.
• 1.1563-3
  § 1.1563-3 Rules for determining stock ownership.
• 1.1563-4
  § 1.1563-4 Franchised corporations.