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