CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.7874-1T—Disregard of affiliate-owned stock (temporary).

1.7874-1T—Disregard of affiliate-owned stock (temporary).

(a) through (d) [Reserved] For further guidance, see § 1.7874-1(a) through (d).
(e) Stock held by a partnership. For purposes of this section, each partner in a partnership shall be treated as holding its proportionate share of stock held by the partnership, as determined under the rules and principles of sections 701 through 777.
(f) [Reserved] For further guidance, see § 1.7874-1(f).
(g) Effective/applicability date. Paragraph (e) of this section shall apply to acquisitions completed on or after June 9, 2009. See § 1.7874-1(e), as contained in 26 CFR part 1 revised as of April 1, 2009, for transactions completed before June 9, 2009.
(h) Expiration date. The applicability of this section expires on or before June 8, 2012.

Code of Federal Regulations

[T.D. 9453, 74 FR 27926, June 12, 2009]