### Question
Can you define what section 902 shareholder means?


### Answer
**Section 902 shareholder** is defined as the following in *26 CFR § 1.909-1*:

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

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

