Stock.

(7) Stock. The term stock includes shares in an association, joint-stock company, or insurance company.

Source

26 CFR § 36.3121(l)(8)-1


Scoping language

Prior to August 1, 1956.
(1) For the period January 1, 1955 to July 31, 1956, inclusive, a foreign corporation is a foreign subsidiary of a domestic corporation, within the meaning of the regulations in this part, if -
(i) More than 50 percent of the voting stock of the foreign corporation is owned by the domestic corporation; or
(ii) More than 50 percent of the voting stock of the foreign corporation is owned by a second foreign corporation and more than 50 percent of the voting stock of the second foreign corporation is owned by the domestic corporation.
(2) The application of subparagraph (1) of this paragraph may be illustrated by the following examples:

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