...accordance with regulations which shall be prescribed by the Secretary. For purposes of this subsection, the term "securities" means only shares of stock and...a parent or subsidiary corporation (as defined in section 130A (d) (2) and (3)) of the employer corporation. In no event shall the amount actually distributed...

...the meaning of section 40 1 ( с ) ( 1 ) . (3) Definitions. Por purposes of this subsection — (A) The term "securities" means only shares of stock and...corporation with interest coupons or in registered form. (B) The term "securities of the employer corporation" includes securities of a parent or subsidiary...

...distributee at the time of distribution shall be considered as a gain from the sale or exchange of a capital asset held for more than six months to the extent,...securities of a parent or subsidiary corporation (as denned in subsections (e) and (f ) of section 425) of the employer corporation. (2) Determination of...

...of distribution shall be considered as a gain from the sale or exchange of a capital asset held lor more than six months to the extent that such appreciation...securities of a parent or subsidiary corporation (as denned in section 421 (d) (2) and (3), relating to employee stock options) of the employer corporation....

...holding period of the securities in the hands of the distributee. (ii) For purposes of section 402(a) and of this section, the term "securities" means only...appreciation in securities of the employer corporation which tire distributed by the trust is the excess of the market value of such securities at the time of distribution...

...holding period of the securities in the hands of the distributee. (11) For purposes of section 402(a) and of this section, the term "securities" means only...(2) Determination of net unrealized appreciation. (1) The amount of net unrealized appreciation in securities of the employer corporation which are distributed...

...holding period of the securities In the hands of the distributee. (11) For purposes of section 402(a) and of this section, the term "securities" means only...(2) Determination of net unrealized appreciation. (1) The amount of net unrealized appreciation in securities of the employer corporation which are distributed...

...holding period of the securities in the hands of the distributee. (ii) For purposes of section 402(a) and of this section, the term "securities" means only...the employer corporation. (2) Determination of net unrealised appreciation, (i) The amount of net unrealized appreciation in securities of the employer...

...holding period of the securities in the hands of the distributee. (ii) For purposes of section 402(a) and of this section, the term "securities" means only...the employer corporation. (2) Determination of net unrealised appreciation, (i) The amount of net unrealized appreciation in securities of the employer...

...holding period of the securities In the hands of the distributee. (il) For purposes of section 402(a) and of this section, the term "securities" means only...(as defined in subsections (e) and (f) of section 426) of the employer corporation. (2) Determination of net unrealized appreciation. (1) The amount...