How is IRC Section 55(e) (relating to the AMT exemption for small corporations) applied in the context of a controlled group of corporations where separate returns are filed? If there is more than one "small corporation" in the controlled group are the receipts test(s) under IRC Section 55(e) applied on a controlled group basis? What is the relevant guidance that addresses this issue? (I don't see anything on point in IRC Section 1561 or the respective regulations)

Alternative Minimum Tax Controlled grop