CFR /  Title 26  /  Part 1  /  Sec. 1.732-3 Corresponding adjustment to basis of assets of a

The determination of whether a corporate partner has control of a distributed corporation for purposes of section 732(f) shall be made by applying the special aggregate stock ownership rules of Sec. 1.1502-34. [T.D. 8949, 66 FR 32902, June 19, 2001]