Include notes

Treas. Reg. § 1.414(c)-3

Exclusion of certain interests or stock in determining control.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28c%29-3&asof=1981-10-19 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.