26 CFR · Internal Revenue
§ 1.414(b)-1 — Controlled group of corporations.
26 CFR § 1.414(b)-1
This text of 26 C.F.R. § 1.414(b)-1 (Controlled group of corporations.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.414(b)-1 (2026).
Text
§ 1.414(b)-1 Controlled group of corporations.
(a)Defintion of controlled group of corporations. For purposes of this section, the term “controlled group of corporations” has the same meaning as is assigned to the term in section 1563(a) and the regulations thereunder, except that (1) the term “controlled group of corporations” shall not include an “insurance group” described in section 1563(a)(4), and (2) section 1563(e)(3)(C) (relating to stock owned by certain employees' trusts) shall not apply. For purposes of this section, the term “members of a controlled group” means two or more corporations connected through stock ownership described in section 1563(a) (1), (2), or (3), whether or not such corporations are “component members of a controlled group” within the meaning of section 156
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Related
§ 1.414
26 C.F.R. § 1.414
Nearby Sections
11
§ 1.412(c)(3)-1
Reasonable funding methods.§ 1.412(i)-1
Certain insurance contract plans.§ 1.414(b)-1
Controlled group of corporations.§ 1.414(c)-1
Commonly controlled trades or businesses.§ 1.414(c)-4
Rules for determining ownership.§ 1.414(c)-5
Certain tax-exempt organizations.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.414(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.414(b)-1.