# Apportionment of Tax Items Among the Members of a Controlled Group of Corporations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2009-12-28 · Effective 2009-12-28 · 74 FR 68530
## Document
- **Document number:** E9-30547
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 68530
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-12-28
- **Effective date:** 2009-12-28
- **Treasury docket:** TD 9476
## Abstract

This document contains final regulations that provide guidance to corporations that are component members of a controlled group of corporations and to consolidated groups filing life-nonlife Federal income tax returns. They provide guidance to component members regarding the apportionment of tax benefit items and the amount and type of information they are required to submit with their returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/12/28/E9-30547/apportionment-of-tax-items-among-the-members-of-a-controlled-group-of-corporations)
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