Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules
other · IRS · Rule · Published 2009-05-27 · Effective 2009-05-27 · 74 FR 25147
Document
Document number
E9-12296
Federal Register citation
74 FR 25147
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation and removal of temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2009-05-27
Effective date
2009-05-27
Treasury docket
TD 9451
Abstract
This document contains a final regulation that provides guidance to taxpayers for determining which corporations are included in a controlled group of corporations. This regulation is being published to replace an expiring temporary regulation.