 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...  Your Federal Income Tax for Individuals - Page 71by United States. Internal Revenue Service - 1962Full view - About this book
 | United States - 1939 - 780 pages
...(a) (2), section 332 (e), or section 332 (f) — (1) STOCK NOT OWNED BY INDIVIDUAL. — Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...under subsection (f). SEC. 333. STOCK OWNERSHIP. (1) STOCK NOT OWNED BY INDIVIDUAL. — Stock owned, directly or indirectly, by or for a corporation, partnership, estate; or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...(a) (2), section 332 (e) , or section 332 (f) — (1) STOCK NOT OWNED BY INDIVIDUAL. — Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.... | |
 | 1940 - 1806 pages
...(a) (2), section 403 (e), or section 403 (f) — (1) Stock not owned by Individual. — Stock owned, 1 ^0 shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.... | |
 | 1939 - 1030 pages
...331 (a) (2), section 332 (e), or section 332 (f )— (1) Stock not owned by individual. Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.... | |
 | 1941 - 1688 pages
...the purposes of determining, in applying paragraph (1). the ownership of stock — (A) 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:... | |
 | United States - 1965 - 1110 pages
...ownership of stock. For purposes of determining, in applying subsection (b) , the ownership of stock — (1) 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;... | |
 | United States - 1953 - 1744 pages
...(whether by the whole or half blood), spouse, ancestors, and lineal descendants; and (ii) stock owned, h is carried on, in the case of an organization described in section 101 (6) or shall be considered as being owned proportionately by or for its shareholders, partners, or beneficiaries.... | |
 | United States. Board of Tax Appeals - 1942 - 1324 pages
...sale or exchange thereof. In paragraph (A) of section 24 (b) (2) the statute states that "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."... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...(a) (2), section 353 (e), or section 353 (f) — (1) STOCK NOT OWNED BY INDIVIDUAL. — Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.... | |
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