Certain Controlled Corporations
- § 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