26 CFR 51.2T - Explanation of terms (temporary).

§ 51.2T Explanation of terms (temporary).

(a) Through (e)(2) [Reserved]. For further guidance see § 51.2(a) through (e)(2).

(3)Controlled Group. The term controlled group means a group of two or more persons, including at least one person that is a covered entity, that is treated as a single employer under section 52(a), 52(b), 414(m), or 414(o).


(4) through (m) [Reserved]. For further guidance see § 51.2(e)(4) through (m).

[T.D. 9684, 79 FR 43639, July 28, 2014]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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United States Code
Statutes at Large

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 51 after this date.

  • 2014-09-26; vol. 79 # 187 - Friday, September 26, 2014
    1. 79 FR 57783 - Branded Prescription Drug Fee; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective September 26, 2014 and applicable beginning July 28, 2014.
      26 CFR Part 51
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