Subjgrp 1. 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.