DEPARTMENT OF THE TREASURY >> The Federal Register

1. Calculating and Apportioning the Section 11(b)(1) Additional Tax under Section 1561 for Controlled Groups.

RULES: Controlled groups of corporations; additional tax calculation and apportionment,

Published: 2007-12-26

This document removes the final regulation for Sec. 1.1561-2, amends Sec. Sec. 1.15612T and 1.15631T, and adds Sec. 1.150247T. These temporary regulations affect component members of a controlled group of corporations and consolidated groups filing lifenonlife Federal income tax returns. These temporary regulations provide guidance for

DEPARTMENT OF THE TREASURY : Internal Revenue Service

2. Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups

PROPOSED RULES: Controlled groups of corporations; additional tax calculation and apportionment; cross-reference,

Published: 2007-12-26

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that affect component members of a controlled group of corporations and consolidated groups filing lifenonlife Federal income tax returns. These temporary regulations provide guidance for calculating and apportioning between

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Department: DEPARTMENT OF THE TREASURY

1. Calculating and Apportioning the Section 11(b)(1) Additional Tax under Section 1561 for Controlled Groups.

RULES: Controlled groups of corporations; additional tax calculation and apportionment,

2. Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups

PROPOSED RULES: Controlled groups of corporations; additional tax calculation and apportionment; cross-reference,

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