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