{"version":"1.0","type":"link","title":"26 U.S.C. § 318 — Constructive ownership of stock","url":"https://uplaw.us/documents/usc/26-usc-sect-318--constructive-ownership-of-stock--e4a19cf8d0a85501","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Federal","thumbnail_url":"https://uplaw.us/og/e4a19cf8d0a85501.png","thumbnail_width":1200,"thumbnail_height":630}