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).