Multiple transactions

Multiple transactions(A) In general. If a transaction (or any part thereof) is described by more than one subdivision of paragraph (j)(2)(iii) of this section, each such subdivision shall apply to the transaction (or each part of the transaction) in the manner that results in the largest increase in the percentage stock ownership by the 5-percent shareholders.
(A)In general.If a transaction (or any part thereof) is described by more than one subdivision ofparagraph (j)(2)(iii)of this section, each such subdivision shall apply to the transaction (or each part of the transaction) in the manner that results in the largest increase in the percentage stock ownership by the 5-percent shareholders.

Source

26 CFR § 1.382-2T


Scoping language

None
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