# Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment
> **IRS** · Correcting amendment. · Published 2019-07-11 · Effective 2019-07-11 · 84 FR 33002
## Document
- **Document number:** 2019-14424
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 33002
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-07-11
- **Effective date:** 2019-07-11
- **Treasury docket:** TD 8179
## Abstract

This document contains a correction to Treasury Decision 8179, which was published in the Federal Register for Wednesday, March 2, 1988. Treasury Decision 8179 issued final regulations and withdrew temporary regulations relating to organizations under common control for purposes of certain rules relating to pension, profit-sharing, and stock bonus plans. Treasury Decision 8179 was corrected on May 9, 1988; however, the corrections were not properly incorporated into the Code of Federal Regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/07/11/2019-14424/organizations-under-common-control-eighty-percent-control-test-for-a-brother-sister-controlled-group)
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