26 CFR 1.318-2
§ 1.318-2 Application of general rules.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.318-2, § 1.318-2 Application of general rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109608
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ys:prov:109608@1- SHA-256
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Full text
(a) The application of paragraph (b) of § 1.318-1 may be illustrated by the following examples:
(b) The application of section 318(a)(1), relating to members of a family, may be illustrated by the following example:
(c) The application of section 318(a)(2) and (3), relating to partnerships, trusts and corporations, may be illustrated by the following examples:
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.