intragroup stock
Defined in 2 places of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 304Internal Revenue Code · Redemption through use of related corporations · in this section
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.
Source
- 201326 U.S.C. § 1503Internal Revenue Code · Computation and payment of tax · for purposes of this section
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.
Source
- 1994–present26 U.S.C. § 1503Internal Revenue Code · Computation and payment of tax · for purposes of this section