All IRC Regulations

7 results for "544"

Showing top 7 matches in Treasury Regulations.

§ 1.544-1
Constructive ownership.
§ 1.544-2
Constructive ownership by reason of indirect ownership.
§ 1.544-3
Constructive ownership by reason of family and partnership ownership.
§ 1.544-4
Options.
§ 1.544-5
Convertible securities.
§ 1.544-6
Constructive ownership as actual ownership.
§ 1.544-7
Option rule in lieu of family and partnership rule.