View all text of Subjgrp 9 [§ 1.891 - § 1.897(l)-1]
§ 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).