intragroup stock
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1503 — for purposes of this section (3 versions over time)
The term "intragroup stock" means any stock which—
(i) is in a corporation which is or was a member of an affiliated group of corporations, and
(ii) is held by another corporation which is or was a member of such group.
Such term includes any other property the basis of which is determined (in whole or in part) by reference to the basis of stock described in the preceding sentence.
26 U.S.C. § 304 — in this section
The term “intragroup stock” means any stock which—
(I) is in a corporation which is a member of an affiliated group, and
(II) is held by another member of such group.