Code of Federal Regulations Title 26. Internal Revenue § 26.1.1561–0 Table of contents

This section lists the table of contents for §§ 1.1561–1 through 1.1561–3.

§ 1.1561–1

(a) In general.

(1) Limitation.

(2) Definitions.

(b) Special rules.

(1) S Corporation.

(2) 52–53–week taxable year.

(c) Tax avoidance.

(d) Effective/applicability date.

§ 1.1561–2Section 1561(a)

(a) Additional tax.

(1) Calculation.

(2) Apportionment.

(3) Examples.

(b) Reduction to the amount exempted from the alternative minimum tax.

(1) Calculation.

(2) Apportionment.

(3) Examples.

(c) Accumulated earnings credit.

(d) [Reserved]

(e) Short taxable year not including a December 31st date.

(1) General rule.

(2) Additional rules.

(3) Calculation of the additional tax.

(4) Calculation of the alternative minimum tax.

(5) Examples.

(f) Effective/applicability date.

§ 1.1561–3section 1561(a)

(a) Filing of form.

(1) In general.

(2) Exception for component members that are members of a consolidated group.

(b) No apportionment plan in effect.

(c) Apportionment plan in effect.

(1) Adoption of plan.

(2) Limitation on adopting a plan.

(3) Termination of plan.

(d) Effective/applicability date.