common control, under §1.52-1 (a) and (b). (b) Regulated investment companies and real estate investment trusts. In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M, chapter 1 of the Code, the amount of the targeted jobs credit (new jobs credit in the case of wages

The following examples illustrate the application of §§1.181-1 through 1.181-4: Example 1. X, a corporation that uses an accrual method of accounting and files Federal income tax returns on a calendar-year basis, is a producer of films

(a) through (b)(15) [Reserved]. For further guidance, see §1.988-2(a) through (b)(15). (16) Deferral of loss on certain related-party debt instruments—(i) Treatment of creditor. For rules applicable to a corporation included in a controlled group that is a