Sec. 1.1081-1 Terms used.

The following terms, when used in this section and sections

to

, inclusive, shall have the meanings assigned to them in section

: "Order of the Securities and Exchange Commission"; "registered holding company"; "holding company system"; "associate company"; "majority-owned subsidiary company"; "system group"; "nonexempt property"; and "stock or securities". Any other term used in this section and sections

to

, inclusive, which is defined in the Internal Revenue Code of 1954, shall be given the respective definition contained in such Code.

[Adopted by T.D. 6178, 21 FR 3782, June 2, 1956; republished by T.D. 6500, 25 FR 11910, Nov. 26, 1960]