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

Proposed regulation, not in force. REG-134317-05, 71 FR 30640, published 2006-05-30 <https://www.federalregister.gov/documents/2006/05/30/06-4872/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction>. Interprets 26 U.S.C. § 1563.

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 ].