A more thorough explanation:

Definition: Stock attribution is the process of assigning a person's or entity's stock ownership to a related family member or entity for tax purposes. This process is outlined in the Internal Revenue Code.

Example: Let's say that John owns 50% of Company A's stock, and his wife Jane owns 50% of Company B's stock. If Company A and Company B are considered related entities, then John's ownership of Company A's stock may be attributed to Jane for tax purposes. This means that Jane would be considered to own 100% of Company A's stock, even though she technically only owns 50% of Company B's stock.

This example illustrates how stock attribution works in practice. By attributing John's ownership of Company A's stock to Jane, the IRS can ensure that all of the family's stock ownership is accounted for when calculating taxes.