ATTRIBUTION

By SovConn | September 23, 2014

attribution,n. The process — outlined in the Internal Revenue Code — by which a person’s or

entity’s stock ownership is assigned to a related family member or entity for tax purposes. — Also

termed stock attribution. [Cases: Internal Revenue    3626. C.J.S. Internal Revenue §§ 17–18.] —

attribute,vb. — attributive,adj.[Blacks Law 8th]

Posted in Law Dictionary Definitions