 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...shall be taken into consideration. For the purpose of determining such ownership, the Act provides that stock owned, directly or indirectly, by a corporation,...proportionately by its shareholders, partners, or beneficiaries. For example, if A and B, two individuals, are the exclusive but equal beneficiaries of a trust or estate,... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly or indirectly, by a corporation,...proportionately by its shareholders, partners, or beneficiaries; and an individual shall be considered as owning, to the exclusion of any other individual, the stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 364 pages
...five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly or indirectly, by a corporation,...proportionately by its shareholders, partners, or beneficiaries ; and an individual shall be considered as owning 2568—35 11 157 to the exclusion of any other individual,... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 348 pages
...determining ownership of such stock, section 351 provides that stock owned, directly or mdirectly, by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or beneficiaries ; and an individual shall be considered as owning INCOME, INHERITANCE, ANB GIFT TAXATION to the exclusion... | |
 | United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly or indirectly, by a corporation,...estate or trust shall be considered as being owned oroportionately by its shareholders, partners, or beneficiaries; and an individual shall be considered... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...shall be taken into consideration. For the purpose of determining such ownership, the Act provides that stock owned, directly or indirectly, by a corporation,...proportionately by its shareholders, partners, or beneficiaries. For example, if A and B, two individuals, are the exclusive but equal beneficiaries of a trust or estate,... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 1060 pages
...owned, directly or indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation,...shall be considered as being owned proportionately by the shareholders, partners, or beneficiaries, and an individual shall be considered as owning the stock... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 996 pages
...owned, directly or indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation,...shall be considered as being owned proportionately by the shareholders, partners, or beneficiaries, and an individual shall be considered as owning the stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1937 - 144 pages
...amended to include a provision similar to that contained in section 351 providing that the stock owned by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or other beneficiaries. For example, A, who owns 45 percent of the stock of corporation X, may also own... | |
 | United States. Congress. House. Committee on Ways and Means - 1937 - 138 pages
...amended to include a provision similar to that contained in section 351 providing that the stock owned by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or other beneficiaries. For example, A, who owns 45 percent of the stock of corporation X, may also own... | |
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Stock owned, directly or Indirectly, by or for a corporation, partnership, estate, or trust, shall be considered as being owned proportionately by or for Its shareholders, partners, or beneficiaries... 
