§ 1.1561-0. Table of contents.
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/us/cfr/t26/s§ 1.1561-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This 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.
(a)In general.
(1)Limitation.
(2)Definitions.
(b)Special rules.
(1)S Corporation.
(2)52-53-week taxable year.
(c)Tax avoidance.
(d)Effective/applicability date. § 1.1561-2 Special rules for allocating reductions of certain Section 1561(a) tax-benefit items.
(a)Additional tax.
(1)Calculation.
(2)Apportionment.
(3)Examples.
(b)Reduction to the amount exempted from the alternative minimum tax.
(1)Calculation.
(2)Apportionment.
(3)Examples.
(c)Accumulated earnings credit.
(d)[Reserved]
(e)Short taxable year not including a December 31st date.
(1)General rule.
(2)Additional rules.
(3)Calculation of the additional tax.
(4)Calculation of the alternative minimum tax.
(5)Examples.
(f)Effective/applicability date. § 1.1561-3 Allocation of the section 1561(a) tax items.
(a)Filing of form.
(1)In general.
(2)Exception for component members that are members of a consolidated group.
(b)No apportionment plan in effect.
(c)Apportionment plan in effect.
(1)Adoption of plan.
(2)Limitation on adopting a plan.
(3)Termination of plan.
(d)Effective/applicability date. [T.D. 9476, 74 FR 68532, Dec. 28, 2009]
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- T.D. 9476
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§ 1.1561-0
Table of contents.
Treas. Dec.T.D. 9476
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