Effective ownership of stock that is owned by someone else because the stock can be sold or traded by this individual. Stocks can be owned by parents, a spouse, children, or the Internal Revenue Service.

Related information about constructive ownership:

1. 26 USC § 318 - Constructive ownership of stock | LII / Legal ...
   (i) Stock owned, directly or indirectly, by or for a trust (other than an employees' trust described in section 401 (a) which is exempt from tax under section 501 (a)) ...
    
2. What is constructive ownership? - BusinessDictionary.com
   Definition of constructive ownership: The assignment of stock ownership from one taxpayer to another by virtue of their relationship. A parent is considered to ...
    
3. § 1.267(c)-1 Constructive ownership of stock. :: PART 1--INCOME ...
   (3) An individual's constructive ownership, under section 267(c) (2) or (3), of stock owned directly or indirectly by or for a member of his family, or by or for his ...
    
4. Partnership taxation: New ownership disclosures require extra ...
   Feb 16, 2010 ... However, in addition to looking at the direct ownership, one must consider the constructive ownership rules. These rules are defined in Internal ...
    
5. Constructive Ownership - What is Constructive Ownership
   Constructive ownership relates to the effective ownership of stock actually owned by someone else, because the stock may be traded or sold by this individual.
    
6. constructive ownership Definition | Business Dictionaries from ...
   used in situations where the tax law assigns to one taxpayer the ownership interest of another taxpayer; also called constructive ownership. For example, under ...
    
7. What is constructive ownership? - InvestorWords.com
   Definition of constructive ownership: Effective ownership of stock that is owned by someone else because the stock can be sold or traded by this individual.
    
8. Constructive ownership rules and related party transactions. - Free ...
   Mar 1, 1994 ... Free Online Library: Constructive ownership rules and related party transactions. by "The Tax Adviser"; Banking, finance and accounting ...