Section 1.892-5 - Controlled commercial entity(a)-(a)(2) [Reserved]. For further information, see § 1.892-5T(a) through (a)(2) . (3) For purposes of section 892(a)(2)(B), the term entity means and includes a corporation, a partnership, a trust (including a pension trust described in § 1.892-2T(c) ) and an estate.(4)Effective date. This section applies on or after January 14, 2002. See § 1.892-5T(a) for the rules that apply before January 14, 2002.(b)-(d) [Reserved]. For further information, see §§ 1.892-5T(b) through (d) .T.D. 9012, 67 FR 49864, Aug. 1, 2002