CFR › Title 26 › Part 1 › §1.1368-326 CFR §1.1368-3Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe principles of §§ 1.1368-1 and 1.1368-2 are illustrated by the examples below. In each example Corporation S is a calendar year corporation: