# Clarification of Controlled Group Qualification Rules
> **IRS** · Final regulation. · Published 2011-04-11 · Effective 2011-04-11 · 76 FR 19907
## Document
- **Document number:** 2011-8555
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 19907
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/04/11/2011-8555/clarification-of-controlled-group-qualification-rules)
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