Subjgrp 4. definitions; constructive ownership of stock
- § 1.316-1 - Dividends.
- § 1.316-2 - Sources of distribution in general.
- § 1.317-1 - Property defined.
- § 1.318-1 - Constructive ownership of stock; introduction.
- § 1.318-2 - Application of general rules.
- § 1.318-3 - Estates, trusts, and options.
- § 1.318-4 - Constructive ownership as actual ownership; exceptions.