26 C.F.R. § 1.1081-1. - § 1.1081-1 Terms Used.

Current as of January 1, 1970

Section 1.1081-1 - § 1.1081-1 Terms Used.Section 1.1081-1 - § 1.1081-1 Terms Used.

Section 1.1071-4 - § 1.1071-4 Manner of Election.Section 1.1081-2 - § 1.1081-2 Purpose and Scope of Exception.

§ 1.1081-1 Terms used.

The following terms, when used in this section and §§ 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 §§ 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.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.