Irc Section 1563

99 514 set out as a note under section 931 of this title.

Irc section 1563. Internal revenue code section 1563 a definitions and special rules a controlled group of corporations. 99 514 applicable to taxable years beginning after dec. For purposes of this part the term controlled group of corporations means any group of 1 parent subsidiary controlled group.

Section applicable with respect to taxable years ending after dec. Section 414 c applies to controlled group of trades or businesses whether or not incorporated such as partnerships and proprietorships. 31 1963 see section 235 d of pub.

The amendments made by this section shall not apply to instruments issued after july 10 1989 pursuant to a reorganization plan in a title 11 or similar case as defined in section 368 a 3 of the internal revenue code of 1986 if the amount of proceeds of such instruments and the maturities of such instruments do not exceed the amount or. One or more chains of corporations connected through stock ownership with a common parent corporation if. 31 1986 with certain exceptions and qualifications see section 1277 of pub.

88 272 set out as an effective date of 1964 amendment note under section 269 of this title. Read the code on findlaw. Section applicable with respect to taxable years ending after dec.

Internal revenue code section 318. 1954 a carryover of a loss or credit from a taxable year ending before january 1 1981 and losses or credits which may be carried back to taxable years ending before such date shall be taken into. Amendment by section 1273 b 1 2 a of pub.

31 1963 see section 235 d of pub. For purposes of any provision of law other than sections 1561 through 1563 that incorporates the section 1563 a definition of a controlled group the term brother sister controlled group means two or more corporations if the same five or fewer persons who are individuals estates or trusts own directly and with the application of the rules. Used to determine who is a highly compensated employee key employee or a disqualified person in an employee stock ownership plan sponsored by subchapter s corporation.