{"abstract":"This document contains final regulations that provide guidance to corporations that are component members of a controlled group of corporations and to consolidated groups filing life-nonlife Federal income tax returns. They provide guidance to component members regarding the apportionment of tax benefit items and the amount and type of information they are required to submit with their returns.","action":"Final regulations and removal of temporary regulations.","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/2009/12/28/E9-30547.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"74 FR 68530","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on December 28, 2009.","disposition_notes":null,"docket_ids":["TD 9476"],"dockets":[],"document_number":"E9-30547","effective_on":"2009-12-28","end_page":68537,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/12/28/E9-30547.xml","html_url":"https://www.federalregister.gov/documents/2009/12/28/E9-30547/apportionment-of-tax-items-among-the-members-of-a-controlled-group-of-corporations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-30547?publication_date=2009-12-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-12-28/E9-30547/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":3970,"last_updated":"2026-09-23 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-12-28/pdf/E9-30547.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-12-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/12/28/E9-30547.txt","regulation_id_number_info":{"1545-BG39":{"issue":"201004","html_url":"https://www.federalregister.gov/regulations/1545-BG39/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=201004&RIN=1545-BG39&operation=OPERATION_EXPORT_XML","priority_category":"Info./Admin./Other"},"1545-BI62":{"issue":"201004","html_url":"https://www.federalregister.gov/regulations/1545-BI62/apportionment-of-tax-items-among-the-members-of-a-controlled-group-of-corporations","title":"Apportionment of Tax Items Among the Members of a Controlled Group of Corporations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201004&RIN=1545-BI62&operation=OPERATION_EXPORT_XML","priority_category":"Info./Admin./Other"}},"regulation_id_numbers":["1545-BG39","1545-BI62"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"IRS","document_id":"IRS-2010-0002-0001","checked_regulationsdotgov_at":"2022-02-26T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":68530,"subtype":null,"title":"Apportionment of Tax Items Among the Members of a Controlled Group of Corporations","toc_doc":"Apportionment of Tax Items among the Members of a Controlled Group of Corporations","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":74}