26 CFR § 1.318-2 - Application of general rules.
---
identifier: "/us/cfr/t26/s1.318-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.318-2 - Application of general rules."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.318-2"
section_name: "Application of general rules."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---
# 1.318-2 Application of general rules.
(a) The application of paragraph (b) of § 1.318-1 may be illustrated by the following examples:
(b) The application of section 318(a)(1), relating to members of a family, may be illustrated by the following example:
(c) The application of section 318(a)(2) and (3), relating to partnerships, trusts and corporations, may be illustrated by the following examples:
[T.D. 6500, 25 FR 11607, Nov. 26, 1960, as amended by T.D. 6969, 33 FR 11999, Aug. 23, 1968]