26 CFR 1.732-3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.

Code of Federal Regulations - Title 26: Internal Revenue

Updated to: December 30, 2005

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TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - INCOME TAX

PART 1 - INCOME TAXES

1.732 - 3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.

The determination of whether a corporate partner has control of a distributed corporation for purposes of section 732(f) shall be made by applying the special aggregate stock ownership rules of 1.150234.

[T.D. 8949, 66 FR 32902, June 19, 2001]