; ownership For purposes of this chapter, an applicable taxpayer shall be treated— (1) as acquiring a single-family residence if the applicable taxpayer acquires a majority ownership interest in the single-family residence, regardless of the percentage of that ownership interest, and (2) as owning a single-family residence if the applicable taxpayer owns a majority ownership interest in the single-family residence, regardless of the percentage of that ownership interest. (d) Disqualified sale For purposes of this chapter, the term disqualified sale means any sale or transfer to— (1) a corporation or other entity engaged in a trade or business, or (2) an individual who owns any other single-family residence at the time of such sale or transfer. (e) Aggregation rules (1) In general For purposes of this chapter, all persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single person. (2) Modifications For purposes of this subsection— (A) section 52(a) shall be applied by substituting component members for members , and (B) for purposes of applying section 52(b), the term trade or business shall include any activity treated as a trade or business under paragraph (5) or (6) of section 469(c) (determined without regard to the phrase To the extent provided in regulations in such paragraph (6)). (3) Component member For purposes of this paragraph, the term component member has the meaning given such term by section 1563(b), except that the determination shall be made without regard to section 1563(b)(2). (f) Reporting (1) In general The Secretary shall require such reporting as the Secretary determines necessary or appropriate to carry out the purposes of this section, including reporting with respect to— (A) the dates on which single-family residences owned by an applicable taxpayer were acquired by such taxpayer, and (B) whether any person acquiring a single-family residence from an applicable taxpayer owns any other single-family residences at the time of the