### Question
What is the definition of tenant-stockholder's proportionate share?


### Answer
The definition of **tenant-stockholder's proportionate share** is as follows in *26 U.S.C. § 216*:

> the shares determined in accordance with the allocations described in subclause (II)

#### Citation:
  - *26 U.S.C. § 216*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

