26 C.F.R. § 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
Title 26 - Internal Revenue
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 §1.1502–34. [T.D. 8949, 66 FR 32902, June 19, 2001]
Title 26: Internal Revenue
PART 1—INCOME TAXES
distributions by a partnership
§ 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.