# Apportionment of Tax Items Among the Members of a Controlled Group of Corporations
> **IRS** · Rule · Published 2012-03-28 · 77 FR 18686
## Document
- **Document number:** 2012-7533
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 18686
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-03-28
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/03/28/2012-7533/apportionment-of-tax-items-among-the-members-of-a-controlled-group-of-corporations)
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