# Special Aggregate Stock Ownership Rules
> **IRS** · Final regulations. · Published 2001-06-19 · Effective 2001-06-19 · 66 FR 32901
## Document
- **Document number:** 01-15353
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 32901
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-06-19
- **Effective date:** 2001-06-19
- **Treasury docket:** TD 8949
## Abstract

This document contains final regulations relating to the aggregation of stock ownership in a corporation of members of a consolidated group. These regulations reflect a technical correction enacted in section 311(c) of the Community Renewal Tax Relief Act of 2000, that, in substance, provides that the special aggregate stock ownership rules shall apply for purposes of section 732(f) of the Code. These final regulations may affect all consolidated groups.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/06/19/01-15353/special-aggregate-stock-ownership-rules)
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