# Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules
> **IRS** · Final regulation and removal of temporary regulation. · Published 2009-05-27 · Effective 2009-05-27 · 74 FR 25147
## Document
- **Document number:** E9-12296
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 25147
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/05/27/E9-12296/guidance-necessary-to-facilitate-business-election-filing-finalization-of-controlled-group)
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