<section id="crr5-0000001"><p class="inline">[T.D. 7583, 44 FR 872, Jan. 4, 1979. Removed by </p><a href="/lr/resolve/td-9304/czyk" id="crr5-0000003" title="t.d. 9304">T.D. 9304</a><p class="inline">, 71 FR 76904-76913, Dec. 22, 2006.]</p></section>

<p>Sec. 5.1561-1  Taxable years of component members of controlled group of corporations that include December 31, 1978. [Removed]</p>

Sec. 5.1561-1 Taxable years of component members of controlled group of corporations that include December 31, 1978. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpzg"><b>section 1561</b></a></p> </div>