[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]