Definitions; Constructive Ownership of Stock

Sections

• 1.316-1
  § 1.316-1 Dividends.
• 1.316-2
  § 1.316-2 Sources of distribution in general.
• 1.317-1
  § 1.317-1 Property defined.
• 1.318-1
  § 1.318-1 Constructive ownership of stock; introduction.
• 1.318-2
  § 1.318-2 Application of general rules.
• 1.318-3
  § 1.318-3 Estates, trusts, and options.
• 1.318-4
  § 1.318-4 Constructive ownership as actual ownership; exceptions.