{"data":{"id":"us/26-cfr-1.1081-1","jurisdiction":"us","citation":"26 CFR 1.1081-1","heading":"-1 Terms used.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f9a5b67f59f2a5dc2e98198c1f188a9d71b3bd6bbe915d6013e24f8335352f23","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1071-4","next":"us/26-cfr-1.1081-2"},"notice":"GroundRules: Original legal text. Not legal advice."}