### Question
How is the term section 902 shareholder defined?


### Answer
The term **section 902 shareholder** is defined in *26 CFR § 1.909-1T* as the following:

> any domestic corporation that meets the ownership requirements of section 902(a) or (b) with respect to a section 902 corporation.

#### Citation:
  - *26 CFR § 1.909-1T*
  - Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

