26 C.F.R. § 1.892-5 Controlled commercial entity.
Title 26 - Internal Revenue
(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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous provisions
§ 1.892-5 Controlled commercial entity.
