Treasury Regulations · 26 CFR
§ 1.1561-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1561
Cite as 26 CFR § 1.1561-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 28, 2009 by T.D. 9476
- Issued under
- 26 U.S.C. § 1561
- Length
- 208 words · about 1 min to read
- Cross-references
- cites 1 Code section and 3 regulations; cited by 0
This section lists the table of contents for §§ 1.1561-1 through 1.1561-3.
(a) In general.
(1) Limitation.
(2) Definitions.
(b) Special rules.
(1) S Corporation.
(2) 52-53-week taxable year.
(c) Tax avoidance.
(d) Effective/applicability date.
§ 1.1561-2 Special rules for allocating reductions of certain Section 1561(a) tax-benefit items.(a) Additional tax.
(1) Calculation.
(2) Apportionment.
(3) Examples.
(b) Reduction to the amount exempted from the alternative minimum tax.
(1) Calculation.
(2) Apportionment.
(3) Examples.
(c) Accumulated earnings credit.
(d) [Reserved]
(e) Short taxable year not including a December 31st date.
(1) General rule.
(2) Additional rules.
(3) Calculation of the additional tax.
(4) Calculation of the alternative minimum tax.
(5) Examples.
(f) Effective/applicability date.
§ 1.1561-3 Allocation of the section 1561(a) tax items.(a) Filing of form.
(1) In general.
(2) Exception for component members that are members of a consolidated group.
(b) No apportionment plan in effect.
(c) Apportionment plan in effect.
(1) Adoption of plan.
(2) Limitation on adopting a plan.
(3) Termination of plan.
(d) Effective/applicability date.
[T.D. 9476, 74 FR 68532, Dec. 28, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9476 (74 FR 68532)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Certain Controlled Corporations
Nearby sections
- § 1.1561-0 Table of contents.
- § 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
- § 1.1561-2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
- § 1.1561-3 Allocation of the section 1561(a) tax items.
- § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.