Statement.

(iv) Statement. If the application of paragraph (d)(2)(ii) or (iii) of this section does not result in a corporation being treated as a component member of only one controlled group of corporations on a December 31, then such corporation will be treated as a component member of only one such group on such date. Such corporation may elect the group in which it is to be included by including on or with its income tax return a statement entitled, STATEMENT TO ELECT CONTROLLED GROUP PURSUANT TO 1.1563-3(d)(2)(iv). The statement must include -

Source

26 CFR § 1.1563-3


Scoping language

None
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