CFR›Title 26›Chapter I›Part 1›Subject Group Definitions ContainsSections 1.761-1–1.761-3CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 Sections 1.761-1 § 1.761-1 Terms defined. 1.761-2 § 1.761-2 Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code. 1.761-3 § 1.761-3 Certain option holders treated as partners. Previous Definition; Tax Imposed Definition; Tax Imposed Next Definitions; Constructive Ownership of Stock Definitions; Constructive Ownership of Stock