Prohibited allocation of securities in an S corporation.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.409%28p%29-1&asof=1980-08-12 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.