{"abstract":"This document contains a correction to temporary regulations (TD 9369) that were published in the Federal Register on Wednesday, December 26, 2007 (72 FR 72929) affecting component members of a controlled group of corporations and consolidated groups filing life- nonlife Federal income tax returns. These regulations provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.","action":"Correcting amendment.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2008/01/28/E8-1367.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"73 FR 4695","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The correction is effective January 28, 2008.","disposition_notes":null,"docket_ids":["TD 9369"],"dockets":[],"document_number":"E8-1367","effective_on":"2008-01-28","end_page":4695,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/01/28/E8-1367.xml","html_url":"https://www.federalregister.gov/documents/2008/01/28/E8-1367/calculating-and-apportioning-the-section-11b1-additional-tax-under-section-1561-for-controlled","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E8-1367?publication_date=2008-01-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-01-28/E8-1367/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":32,"last_updated":"2026-10-22 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-01-28/pdf/E8-1367.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-01-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/01/28/E8-1367.txt","regulation_id_number_info":{"1545-BG40":{"issue":"200710","html_url":"https://www.federalregister.gov/regulations/1545-BG40/calculating-and-apportioning-the-section-11-b-1-additional-tax-under-section-1561-for-controlled-gro","title":"Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200710&RIN=1545-BG40&operation=OPERATION_EXPORT_XML","priority_category":"Info./Admin./Other"}},"regulation_id_numbers":["1545-BG40"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-13T16:39:38Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":4695,"subtype":null,"title":"Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction","toc_doc":"Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":73}