### Question
How does CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) define section 902 shareholder?


### Answer
Under *26 CFR § 1.909-1T*, **section 902 shareholder** is defined as:

> 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)**

