StacksVerified U.S. regulatory reference

26 CFR §1.544-3

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)The following example illustrates the application of section 544(a)(2), relating to constructive ownership by reason of family and partnership ownership.
  2. (b)For the restriction on the applicability of the family and partnership ownership rules of this section, see paragraph (b) of § 1.544-1. For rules relating to constructive ownership as actual ownership, see § 1.544-6.