Tax Charts - §318 Attribution

Treas. Reg. §1.318-2(a), Example 1 (Corporation Not Considered to Own its Own Stock) Treas. Reg. §1.318-2(a), Example 2 (Section 318 50% Threshold Includes Attributed Ownership) Treas. Reg. §1.318-2(b), Example (Family Attribution) Treas. Reg. §1.318-2(c), Example 1 (Partnership Attribution)