# Controlled Group Regulation Examples
> **IRS** · Final regulations. · Published 2015-09-15 · Effective 2015-09-15 · 80 FR 55243
## Document
- **Document number:** 2015-23137
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 55243
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-09-15
- **Effective date:** 2015-09-15
- **Treasury docket:** TD 9737
## Abstract

This document contains final rules with revisions to examples that illustrate the controlled group rules applicable to regulated investment companies (RICs). The revised examples illustrate how the controlled group rules affect the RIC asset diversification tests.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/15/2015-23137/controlled-group-regulation-examples)
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