 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...as an option to acquire such stock. (4) APPLICATION OP FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied — (A) For the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...considered as an option to acquire such stock. (4) APLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied —... | |
 | 1939 - 1030 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...Paragraphs (2) and (3) shall be applied — "(A) For the purposes of the stock ownership requirement provided in section 352 (a) (2), if, but only if, the... | |
 | 1940 - 1806 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the o/ family-partnership and option rules. — Paragraphs (2) and (3) shall be applied — (A) For the... | |
 | United States - 1965 - 1110 pages
...shall Ъе considered as owning the stock owned, directly or indirectly, by or for such person. (4) Options. If any person has an option to acquire stock,...be considered as an option to acquire such stock. (5) Operating rules. (A) In general. Except as provided in subparagraphs (B) and (C) , stock constructively... | |
 | United States - 1953 - 1744 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the stroyed or seized. The amount of the recovery determined...obligations or liabilities with respect to the prope only if, the effect is to make the corporation a personal holding company; (B) For the purposes of... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...Paragraphs (2) and (3) shall be applied — "(A) For the purposes of the stock ownership requirement provided in section 331 (a) (2), if, but only if, the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...Paragraphs (2) and (3) shall be applied — (A) For the purposes of the stock ownership requirement provided in section 331 (a) (2), if, but only if, the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...be considered as an option to acquire such stock. Taxable Years Taxable Years Taxable Years Beginning in 1940 Beginning in 1939 Beginning before 1939... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...Paragraphs (2) and (3) shall be applied — (A) For the purposes of the stock ownership requirement provided in section 331 (a) (2), if, but only if, the... | |
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OPTIONS. — If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one of a series of such options, shall be considered as an... 
