Current through September 30, 2024
Section 1.1561-0 - Table of contentsThis section lists the table of contents for §§ 1.1561-1 through 1.1561-3 .
§ 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations. (b) Special rules. (2) 52-53-week taxable year.(d) Effective/applicability date.§ 1.1561-2 Special rules for allocating reductions of certain Section 1561(a) tax-benefit items. (b) Reduction to the amount exempted from the alternative minimum tax.(c) Accumulated earnings credit.(e) Short taxable year not including a December 31st date.(3) Calculation of the additional tax.(4) Calculation of the alternative minimum tax.(f) Effective/applicability date.§ 1.1561-3 Allocation of the section 1561(a) tax items. (a) Filing of form. (2) Exception for component members that are members of a consolidated group.(b) No apportionment plan in effect.(c) Apportionment plan in effect.(2) Limitation on adopting a plan.(d) Effective/applicability date.T.D. 9476, 74 FR 68532, Dec. 28, 2009