 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be 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
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. "(4) Application of family-partnership and option rules. Paragraphs (2) and (3) shall be applied —... | |
 | 1940 - 1806 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) Application of family-partnership and option rules. — Paragraphs (2) and (3) shall be applied... | |
 | United States - 1965 - 1110 pages
...brothers and sisters (whether by the whole or half blood) , spouse, ancestors, and lineal descendants. (3) Options. If any person has an option to acquire stock,...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... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. "(4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. Sec. 333. (a) (4) Application of family-partnership and option rules. — Paragraphs (2) and (3) shall... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | Philippines - 1945 - 1064 pages
...brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants. (e) Options. — If any person has an option to acquire...stock shall be considered as owned by such person. For the purposes of this subsection, an option to acquire such an option, and each one of a series of such... | |
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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... 
