Definitions; Constructive Ownership of Stock

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Definitions; Constructive Ownership of Stock

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Section
1.316-1

Dividends.

Section
1.316-2

Sources of distribution in general.

Section
1.317-1

Property defined.

Section
1.318-1

Constructive ownership of stock; introduction.

Section
1.318-2

Application of general rules.

Section
1.318-3

Estates, trusts, and options.

Section
1.318-4

Constructive ownership as actual ownership; exceptions.