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DSAG |
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In essence, these regulations reflect the congressional intent that the hot stock rule should not apply to any acquisition of C stock where C is a DSAG member at any time after the acquisition. Therefore, the temporary regulations generally provide that controlled stock acquired by the DSAG within the predistribution period in a taxable transaction constitutes hot stock, except if the controlled corporation is a DSAG member at any time after the acquisition (but prior to the distribution of controlled). |
DSAG |
DSAAB DSAAS DSAAV DSAB DSABC DSABH DSABL DSABLSEVP DSAC DSACEUR DSACF DSACK DSACS DSACT DSAD DSADBU DSADC DSADH DSAE DSAEK DSAES DSaF DSAFE DSAFSM DSAG DSAGADSAGC DSAGNO DSAGSL DSAGT DSAH DSAI DSAIC DSAK DSAL DSALA DSALS DSAM DSAME DSAMH DSAMP DSAMS DSAMT DSAN DSANA DSANI DSANJ DSANV DSANZ | |||||
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