[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.732-3] [Page 513-514] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Determination of Tax Liability--Table of Contents Sec. 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner. The determination of whether a corporate partner has control of a distributed corporation for purposes of section 732(f) shall be made by applying [[Page 514]] the special aggregate stock ownership rules of Sec. 1.1502-34. [T.D. 8949, 66 FR 32902, June 19, 2001]