26 CFR 1.544-2
§ 1.544-2 Constructive ownership by reason of indirect ownership.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.544-2, § 1.544-2 Constructive ownership by reason of indirect ownership, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110430
- Permanent ID
ys:prov:110430@1- SHA-256
2aa8d2639de1aec459b1ab1d21feac72960192f1a3770b5ebbdaccb15b08f746
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Full text
The following example illustrates the application of section 544(a)(1), relating to constructive ownership by reason of indirect ownership:
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.