 | United States. Supreme Court - 1940 - 894 pages
...owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants." ROBERTS, J., dissenting. 308 U. 8. does not follow. At most it is evidence that a later Congress construed... | |
 | Wisconsin - 1935 - 1310 pages
...owned, directly or indirectly, by his family ; and the family of an individual shall include only his brothers and sisters (whether by the whole or half blood), spouse, ancestors and lineal descendants. (2) The whole amount collected from such tax on incomes shall, through the same channels as other income... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...owned directly or indirectly by his family; and (d) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants." New taxes (bank checks) • Amend HR 7835 by striking out section 606 and inserting in lieu thereof... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 364 pages
...stock owned, directly or indirectly, by his family, and the family of an individual shall include his brothers and sisters — whether by the whole or half...blood — spouse, ancestors, and lineal descendants. The purpose of the Congress in enacting this section of the Revenue Act of 1934 was doubtless to prevent... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...centum in value of the outstanding stock; and (E) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. (2) The term " undistributed adjusted net income " means the adjusted net income minus the sum of:... | |
 | United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...stock owned, directly or indirectly, by his family, and the family of an individual shall include his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. The purpose of the Congress in enacting this section of the Revenue Act of 1934 was doubtless to prevent... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood) , spouse, ancestors, and lineal descendants. (b) HOLDERS OF LIFE OE TERMINABLE INTEREST. — Amounts paid under the laws of any State, Territory, District... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...centum in value of the outstanding stock; and (E) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. (2) The term "undistributed adjusted net income" means the adjusted net income minus the sum of : (451)... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 pages
...owned, directly or indirectly, by his family: and (d) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood) , spouse, ancestors, and lineal descendants. I say to you that prior to the enactment of that section you had no provision that prohibited transactions... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...or for his partner. For the purposes of this paragraph the family of an individual includes only his 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 such stock shall 1)6 considered as owned... | |
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An individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner. 
