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TREAS/IRS RIN: 1545-BG39 Publication ID: Fall 2008 
Title: Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups 
Abstract: The regulation will provide guidance to component members of a controlled group in calculating and apportioning the section 11(b)(1) additional tax. 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301.7805   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/26/2007  72 FR 72970   
NPRM Comment Period End  03/25/2008    
Next Action Undetermined  To Be Determined    
Additional Information: REG-104713-07 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Steven Hankin (202) 622-7930 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG40 
Agency Contact:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov