Exchanges in Obedience to S.E.C. Orders
§ 1.1081-1 Terms used.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
The following terms, when used in this section and §§ 1.1081-2 to 1.1083-1, inclusive, shall have the meanings assigned to them in section 1083: Order of the Securities and Exchange Commission; registered holding company; holding company system; associate company; majority-owned subsidiary company; system group; nonexempt property; and stock or securities. Any other term used in this section and §§ 1.1081-2 to 1.1083-1, inclusive, which is defined in the Internal Revenue Code of 1954, shall be given the respective definition contained in such Code.
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