Controlled
(ii) Controlled. Paragraph (a)(1) of this section. (iii) Distributing. Paragraph (a)(1) of this section. (iv) Distributing Gain Limitation Rule. Paragraph (e)(1)(ii) of this section. (v) Distribution. Paragraph (a)(1) of this section. (vi) Division of Relevant Property Requirement. Paragraph (b)(1)(iii) of this section. (vii) Expanded Affiliated Group. Paragraph (b)(2)(ii)(B) of this section. (viii) Hypothetical Controlled. Paragraph (e)(2)(i) of this section. (ix) Hypothetical D/355(e) Reorganization. Paragraph (e)(2)(i) of this section. (x) Plan. Paragraph (a)(4)(ii) of this section. (xi) Plan Period. Paragraph (a)(4)(iii) of this section. (xii) Planned 50-percent Acquisition. Paragraph (a)(1) of this section. (xiii) POD Gain Limitation Rule. Paragraph (e)(1)(ii) of this section. (xiv) Potential Predecessor. Paragraph (b)(2)(ii)(A) of this section. (xv) Predecessor of Controlled. Paragraph (c)(1) of this section. (xvi) Predecessor of Distributing. Paragraph (b)(1) of this section. (xvii) Reflection of Basis Requirement. Paragraph (b)(1)(ii)(B) of this section. (xviii) Relevant Equity. Paragraph (b)(2)(iv)(A) of this section. (xix) Relevant Property. Paragraph (b)(2)(iv)(A) of this section. (xx) Relevant Property Requirement. Paragraph (b)(1)(ii)(A) of this section. (xxi) Section 381 Transaction. Paragraph (c)(3) of this section. (xxii) Separated Property. Paragraph (b)(2)(vii) of this section. (xxiii) Statutory Recognition Amount. Paragraph (e)(1)(i) of this section. (xxiv) Substitute Asset. Paragraph (b)(2)(vi)(A) of this section. (xxv) Successor. Paragraph (c)(2)(i) of this section. (xxvi) Successor Transaction. Paragraph (c)(2)(i) of this section. (xxvii) Underlying Property. Paragraph (b)(2)(viii) of this section.