26 C.F.R. § 1.1081-1
Current through November 30, 2024
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.
26 C.F.R. §1.1081-1