Include notes

Treas. Reg. § 1.501(c)(2)-1

Corporations organized to hold title to property for exempt organizations.

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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%282%29-1&asof=1995-01-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.