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


Title 26: Internal Revenue
PART 1—INCOME TAXES
distributions by a partnership

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§ 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 §1.1502–34.

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

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