§318 Attribution

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§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)