 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...corporation in any case where, at any time during the taxable year, 25 per centum or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for an individual entitled to the use or the property; whether such right is obtained directly from... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...corporation in any case where, at any time during the taxable year, 25 per centum or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for the individual entitled to the use of the property; whether such right is obtained directly... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...corporation in any case where, at any time during the taxable year, 25 per centum or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for the an individual entitled to the use of the property; whether such right is obtained directly... | |
 | 1940 - 1806 pages
...right to use, property of the corporation in any case in which, at any time during the taxable year, 25 percent or more In value of the outstanding stock...the corporation is owned, directly or indirectly, by or for an individual entitled to the use of the property, whether such right is obtained directly from... | |
 | 1939 - 1030 pages
...right to use, property of the corporation in any case in which, at any time during the taxable year, 25 percent or more in value of the outstanding stock...the corporation is owned, directly or indirectly, by or for the individual entitled to the use of the property, whether such right is obtained directly... | |
 | United States - 1964 - 1098 pages
...right to use, property of the corporation in any case where, at any time during the taxable year, 25 percent or more in value of the outstanding stock...the corporation is owned, directly or indirectly, by or for an individual entitled to the use of the property; whether such light is obtained directly from... | |
 | United States - 1965 - 1110 pages
...amounts received for services under a particular contract only if at some time during the taxable year 25 percent or more in value of the outstanding stock...the corporation Is owned, directly or Indirectly, by or for the individual who has performed, is to perform, or may be designated (by name or by description)... | |
 | United States - 1953 - 1744 pages
...corporation in any case where, at any time during the taxable year, 25 per centum or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for an individual entitled to the use of the property; whether such right is obtained directly from... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...designated (by name or by description in the contract) ; and (b) at some time during the taxable year 25 percent or more in value of the outstanding stock...the corporation is owned, directly or indirectly, by or for the individual who has performed, is to perform, or may be designated (by name or by description)... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...under a particular contract only if at some time during the taxable year 25 per centum or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for the individual who has performed, is to perform, or may be designated (by name or by description)... | |
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Amounts received as compensation (however designated and from whomsoever received) for the use of, or right to use, property of the corporation in any case where, at any time during the taxable year, 25 percent or more in value of the outstanding stock... 
