Ownership.
Ownership. For purposes of paragraph (b)(1) of this section, a parent organization shall be considered to own an interest in or stock of another organization which it owns directly or indirectly with the application of 1.414(c)-4(b)(1) and
(i) In the case of a parent organization which is a partnership, a trust, or an estate, with the application of paragraphs (b) (2), (3), and (4) of § 1.414(c)-4, and
(ii) In the case of a parent organization which is a corporation, with the application of § 1.414(c)-4(b)(4).