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Stock Attribution


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Guest CCarter
Posted

Quick question-

Stock ownership from a son does not attribute "up" to the father if they work at the same company?

Posted

If you are attributing under §318 then yes it is attributed.

If you are attirbuting under §1563 then it depends:

1. If child is under 21 then yes

2. If child is at least 21 and dad owns more than 50% of the business then yes.

3. If child is at least 21 and dad owns 50% or less then no.

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