§ 1.1502-43T - Consolidated accumulated earnings tax (temporary).

(a) through (c) [Reserved]. For further guidance, see § 1.1502-43(a) through (c).

(d) Consolidated accumulated earnings credit—(1) In general. [Reserved]

(2) Special rule if consolidated group part of controlled group. If a consolidated group is treated as a component member of a controlled group, or if each member of a consolidated group is treated as a component member of a controlled group, see section 1561 for determining the portion of the accumulated earnings credit to be allocated to such group or to such members.

(e) Effective date—(1) Applicability date. This section applies to any consolidated Federal income tax return due (without extensions) after December 22, 2006. However, a consolidated group may apply this section to any consolidated Federal income tax return filed on or after December 22, 2006.

(2) Expiration date. The applicability of this section will expire on December 21, 2009.