CFR 26-1.1291-9T-2013
Internal revenue. Part1:Income taxes (continued). Section1.1291-9T:Deemed dividend election (temporary).

Standard No.

CFR 26-1.1291-9T-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.1291-9T-2013

Scope

(a) through (j)(2) [Reserved] For further guidance see § 1.1291–9(a) through (j)(2). (3) Shareholder. A shareholder is a United States person that is a shareholder as defined in § 1.1291–1T(b)(7) or an indirect shareholder as defined in § 1.1291–1T(b)(8).

CFR 26-1.1291-9T-2013 history

• 2013 CFR 26-1.1291-9T-2013 Internal revenue. Part1:Income taxes (continued). Section1.1291-9T:Deemed dividend election (temporary).