{"data":{"id":"us/26-cfr-1.1561-0","jurisdiction":"us","citation":"26 CFR 1.1561-0","heading":"-0 Table of contents.","body":"This section lists the table of contents for §§ 1.1561-1 through 1.1561-3.\n§ 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.\n(a) In general.\n(1) Limitation.\n(2) Definitions.\n(b) Special rules.\n(1) S Corporation.\n(2) 52-53-week taxable year.\n(c) Tax avoidance.\n(d) Effective/applicability date.\n§ 1.1561-2 Special rules for allocating reductions of certain Section 1561(a) tax-benefit items.\n(a) Additional tax.\n(1) Calculation.\n(2) Apportionment.\n(3) Examples.\n(b) Reduction to the amount exempted from the alternative minimum tax.\n(1) Calculation.\n(2) Apportionment.\n(3) Examples.\n(c) Accumulated earnings credit.\n(d) [Reserved]\n(e) Short taxable year not including a December 31st date.\n(1) General rule.\n(2) Additional rules.\n(3) Calculation of the additional tax.\n(4) Calculation of the alternative minimum tax.\n(5) Examples.\n(f) Effective/applicability date.\n§ 1.1561-3 Allocation of the section 1561(a) tax items.\n(a) Filing of form.\n(1) In general.\n(2) Exception for component members that are members of a consolidated group.\n(b) No apportionment plan in effect.\n(c) Apportionment plan in effect.\n(1) Adoption of plan.\n(2) Limitation on adopting a plan.\n(3) Termination of plan.\n(d) Effective/applicability date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"bd1b669c4f47d37006a0a69ddc4ecdd4cad9963d85bb92e1f2438323121b023e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1552-1","next":"us/26-cfr-1.1561-1"},"notice":"GroundRules: Original legal text. Not legal advice."}