This section lists the table of contents for §§ 1.1561-1 through 1.1561-3.
In general.
Limitation.
Definitions.
Special rules.
S Corporation.
52-53-week taxable year.
Tax avoidance.
Effective/applicability date.
Additional tax.
Calculation.
Apportionment.
Examples.
Reduction to the amount exempted from the alternative minimum tax.
Calculation.
Apportionment.
Examples.
Accumulated earnings credit.
[Reserved]
Short taxable year not including a December 31st date.
General rule.
Additional rules.
Calculation of the additional tax.
Calculation of the alternative minimum tax.
Examples.
Effective/applicability date.
Filing of form.
In general.
Exception for component members that are members of a consolidated group.
No apportionment plan in effect.
Apportionment plan in effect.
Adoption of plan.
Limitation on adopting a plan.
Termination of plan.
Effective/applicability date.
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