[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1081-1]

[Page 189]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1081-1  Terms used.

    The following terms, when used in this section and Sec. Sec. 
1.1081-2 to 1.1083-1, inclusive, shall have the meanings assigned to 
them in section 1083: Order of the Securities and Exchange Commission; 
registered holding company; holding company system; associate company; 
majority-owned subsidiary company; system group; nonexempt property; and 
stock or securities. Any other term used in this section and Sec. Sec. 
1.1081-2 to 1.1083-1, inclusive, which is defined in the Internal 
Revenue Code of 1954, shall be given the respective definition contained 
in such Code.