26 C.F.R. § 1.1502-34 Special aggregate stock ownership rules.
Title 26 - Internal Revenue
For purposes of §§1.1502–1 through 1.1502–80, in determining the stock ownership of a member of a group in another corporation (the “issuing corporation”) for purposes of determining the application of section 165(g)(3)(A), 332(b)(1), 333(b), 351(a), 732(f), or 904(f), in a consolidated return year, there shall be included stock owned by all other members of the group in the issuing corporation. Thus, assume that members A, B, and C each own 33 [T.D. 6894, 31 FR 11794, Sept. 8, 1966, as amended by T.D. 8949, 66 FR 32902, June 19, 2001]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Basis, Stock Ownership, and Earnings and Profits Rules
§ 1.1502-34 Special aggregate stock ownership rules.