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Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction

tax-irs · IRS · Rule · Published 2008-01-28 · Effective 2008-01-28 · 73 FR 4695

Document

Document number
E8-1367
Federal Register citation
73 FR 4695
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
tax-irs
Sub-agency
IRS
Publication date
2008-01-28
Effective date
2008-01-28
Treasury docket
TD 9369

Abstract

This document contains a correction to temporary regulations (TD 9369) that were published in the Federal Register on Wednesday, December 26, 2007 (72 FR 72929) affecting component members of a controlled group of corporations and consolidated groups filing life- nonlife Federal income tax returns. These regulations provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

Source

Authoritative
Federal Register document
Machine
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