2024 26 CFR 1.1561-1 – General rules regarding certain tax benefits available to the component members of a controlled group of corporations

2023 26 CFR 1.1561-1 – General rules regarding certain tax benefits available to the component members of a controlled group of corporations

2022 26 CFR 1.1561-1 – General rules regarding certain tax benefits available to the component members of a controlled group of corporations

2021 26 CFR 1.1561-1 – General rules regarding certain tax benefits available to the component members of a controlled group of corporations

2015 26 CFR 1.1561-1 – General rules regarding certain tax benefits available to the component members of a controlled group of corporations

2014 26 CFR 1.1561-1 – General rules regarding certain tax benefits available to the component members of a controlled group of corporations