26 CFR Topic
Certain Controlled Corporations
June 25, 2020
§
1.1561-0
Table of contents
§
1.1561-1
General rules regarding certain tax benefits available to the component members of a controlled group of corporations
§
1.1561-2
Special rules for allocating reductions of certain section 1561(a) tax-benefit items
§
1.1561-3
Allocation of the section 1561(a) tax items
§
1.1563-1
Definition of controlled group of corporations and component members and related concepts
§
1.1563-2
Excluded stock
§
1.1563-3
Rules for determining stock ownership
§
1.1563-4
Franchised corporations
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