Treasury Regulations (26 C.F.R.)
26 CFR § 1.1561-0
Table of contents.
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.
(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.
(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]
Source: view the official text
In this part (40 sections)
- 1.1502-100 · Corporations exempt from tax.
- 1.1503-1 · Computation and payment of tax.
- 1.1503(d)-0 · (d)-0 Table of contents.
- 1.1503(d)-1 · (d)-1 Definitions, special rules, and filings.
- 1.1503(d)-2 · (d)-2 Domestic use.
- 1.1503(d)-3 · (d)-3 Foreign use.
- 1.1503(d)-4 · (d)-4 Domestic use limitation and related operating rules.
- 1.1503(d)-5 · (d)-5 Attribution of items and basis adjustments.
- 1.1503(d)-6 · (d)-6 Exceptions to the domestic use limitation rule.
- 1.1503(d)-7 · (d)-7 Examples.
- 1.1503(d)-8 · (d)-8 Applicability dates.
- 1.1504-0 · Outline of provisions.
- 1.1504-1 · Definitions.
- 1.1504-2 · [Reserved]
- 1.1504-3 · Treatment of stock in a QOF C corporation for purposes of…
- 1.1504-4 · Treatment of warrants, options, convertible obligations, and…
- 1.1502-77A · Common parent agent for subsidiaries applicable for…
- 1.1502-77B · Agent for the group applicable for consolidated return…
- 1.1551-1 · Disallowance of surtax exemption and accumulated earnings…
- 1.1552-1 · Earnings and profits.
- 1.1561-0 · Table of contents.
- 1.1561-1 · General rules regarding certain tax benefits available to…
- 1.1561-2 · Special rules for allocating reductions of certain section…
- 1.1561-3 · Allocation of the section 1561(a) tax items.
- 1.1563-1 · Definition of controlled group of corporations and component…
- 1.1563-2 · Excluded stock.
- 1.1563-3 · Rules for determining stock ownership.
- 1.1563-4 · Franchised corporations.
- 1.5000A-0 · Table of contents.
- 1.5000A-1 · Maintenance of minimum essential coverage and liability for…
- 1.5000A-2 · Minimum essential coverage.
- 1.5000A-3 · Exempt individuals.
- 1.5000A-4 · Computation of shared responsibility payment.
- 1.5000A-5 · Administration and procedure.
- 1.5000C-0 · Outline of regulation provisions for section 5000C.
- 1.5000C-1 · Tax on specified Federal procurement payments.
- 1.5000C-2 · Withholding on specified Federal procurement payments.
- 1.5000C-3 · Payment and returns of tax withheld by the acquiring agency.
- 1.5000C-4 · Requirement for the foreign contracting party to file a…
- 1.5000C-5 · Anti-abuse rule.