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Treasury Regulations · 26 CFR Part 1

Certain Controlled Corporations (§§ 1.1561-0 to 1.1563-4)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1561-0 Table of contents.
  2. § 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
  3. § 1.1561-2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
  4. § 1.1561-3 Allocation of the section 1561(a) tax items.
  5. § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
  6. § 1.1563-2 Excluded stock.
  7. § 1.1563-3 Rules for determining stock ownership.
  8. § 1.1563-4 Franchised corporations.