Treasury Regulations · 26 CFR
§ 1.414(b)-1. Controlled group of corporations.
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. § 414(b)
Cite as 26 CFR § 1.414(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 2, 1988 by T.D. 8179
- Issued under
- 26 U.S.C. § 414(b)
- Length
- 325 words · about 1 min to read
- Defines
- 3 terms
- Cross-references
- cites 6 Code sections and 0 regulations; cited by 7
¶(a) Defintion of controlled group of corporations. For purposes of this section, the term “controlled group of corporations” has the same meaning as is assigned to the term in section 1563(a) and the regulations thereunder, except that (1) the term “controlled group of corporations” shall not include an “insurance group” described in section 1563(a)(4), and (2) section 1563(e)(3)(C) (relating to stock owned by certain employees' trusts) shall not apply. For purposes of this section, the term “members of a controlled group” means two or more corporations connected through stock ownership described in section 1563(a) (1), (2), or (3), whether or not such corporations are “component members of a controlled group” within the meaning of section 1563(b). Two or more corporations are members of a controlled group at any time such corporations meet the requirements of section 1563(a) (as modified by this paragraph). For purposes of this section, if a corporation is a member of more than one controlled group of corporations, such corporation shall be treated as a member of each controlled group.
¶(b) Single plan adopted by two or more members. If two or more members of a controlled group of corporations adopt a single plan for a plan year, then the minimum funding standard provided in section 412, the tax imposed by section 4971, and the applicable limitations provided by section 404(a) shall be determined as if such members were a single employer. In such a case, the amount of such items and the allocable portion attributable to each member shall be determined in the manner provided in regulations under sections 412, 4971, and 404(a).
[T.D. 8179, 53 FR 6605, Mar. 2, 1988]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1563 Definitions and special rules
- § 412 Minimum funding standards
- § 4971 Taxes on failure to meet minimum funding standards
- § 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 401 Qualified pension, profit-sharing, and stock bonus plans
- § 414 Definitions and special rules
Cited by 7 other regulations
- § 1.414(c)-5 Certain tax-exempt organizations.
- § 1.414(c)-6 Effective date.
- § 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
- § 54.4980B-2 Plans that must comply.
- § 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
- § 301.7705-1 Certified professional employer organization.
- § 301.7705-2 CPEO certification process.
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. 8179 (53 FR 6605)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Pension, Profit-Sharing, Stock Bonus Plans, etc.
Nearby sections
- § 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
- § 1.412(i)-1 Certain insurance contract plans.
- § 1.413-1 Special rules for collectively bargained plans.
- § 1.413-2 Special rules for plans maintained by more than one employer.
- § 1.414(b)-1 Controlled group of corporations.
- § 1.414(c)-1 Commonly controlled trades or businesses.
- § 1.414(c)-2 Two or more trades or businesses under common control.
- § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
- § 1.414(c)-4 Rules for determining ownership.