<section id="cr2y-0000001"><p class="inline">[T.D. 7181, 37 FR 8071, Apr. 25, 1972. Removed by </p><a href="/lr/resolve/td-9304/czyk" id="cr2y-0000003" title="t.d. 9304">T.D. 9304</a><p class="inline">, 71 FR 76904-76913, Dec. 22, 2006.]</p></section>

<p>Sec. 1.1564-1  Limitations on additional benefits for members of controlled groups. [Removed]</p>

Sec. 1.1564-1 Limitations on additional benefits for members of controlled groups. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpd5"><b>section 1564</b></a></p> </div>