(3) Special rules for stock For purposes of paragraph (1)— (A) In general In the case of stock, the term “personal property” includes stock only if— (i) such stock is of a type which is actively traded and at least 1 of the positions offsetting such stock is a position with respect to such stock or substantially similar or related property, or (ii) such stock is of a corporation formed or availed of to take positions in personal property which offset positions taken by any shareholder. (B) Rule for application For purposes of determining whether subsection (e) applies to any transaction with respect to stock described in subparagraph (A)(ii), all includible corporations of an affiliated group (within the meaning of section 1504(a) ) shall be treated as 1 taxpayer.
26 USC § 1092(d)(3)
None identified. Default scope is assumed to be the entire title.