Prop. Treas. Reg. § 1.1563-1 Definition of controlled group of corporations and component members.

Proposed 2006-05-30 · REG-134317-05 · 71 FR 30640 · Interprets § 1563 · Would amend § 1.1563-1

Par. 22. Section 1.1563-1 is amended by revising paragraph (c)(2) and adding paragraph (e) to read as follows:

[The text of the proposed amendment to § 1.1563-1 is the same as the text for § 1.1563-1T published elsewhere in this issue of the Federal Register ].