Source: https://www.law.cornell.edu/cfr/text/26/1.892-5
Timestamp: 2018-06-18 23:13:11
Document Index: 639395948

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 1.892-5 - Controlled commercial entity. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.892-5
26 CFR 1.892-5 - Controlled commercial entity.
§ 1.892-5 Controlled commercial entity.
(a)-(a)(2) [Reserved]. For further information, see § 1.892-5T(a) through (a)(2).
(3) For purposes of section 892(a)(2)(B), the term entity means and includes a corporation, a partnership, a trust (including a pension trust described in § 1.892-2T(c)) and an estate.
(4)Effective date. This section applies on or after January 14, 2002. See § 1.892-5T(a) for the rules that apply before January 14, 2002.
(b)-(d) [Reserved]. For further information, see §§ 1.892-5T(b) through (d).
[T.D. 9012, 67 FR 49864, Aug. 1, 2002]