Clarification of Controlled Group Qualification Rules
other · IRS · Rule · Published 2011-04-11 · Effective 2011-04-11 · 76 FR 19907
Document
Document number
2011-8555
Federal Register citation
76 FR 19907
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2011-04-11
Effective date
2011-04-11
Treasury docket
TD 9522
Abstract
This document contains a final regulation that applies to a controlled group of corporations. The regulation clarifies that a corporation that satisfies the controlled group rules for stock ownership and qualification is a member of such group, without regard to its status as a component member.