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Title 26 - Internal Revenue
Subchapter A - INCOME TAX
Part 1 - INCOME TAXES
Supertopic - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
26 CFR Topic
26 CFR Topic
definitions; constructive ownership of stock
June 25, 2020
§
1.316-2
Sources of distribution in general
§
1.317-1
Property defined
§
1.316-1
Dividends
§
1.318-1
Constructive ownership of stock; introduction
§
1.318-2
Application of general rules
§
1.318-3
Estates, trusts, and options
§
1.318-4
Constructive ownership as actual ownership; exceptions
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