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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Miscellaneous Provisions |
§ 1.892-5 - Controlled commercial entity.
Latest version.
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§ 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]