 | 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...blood), spouse, ancestors, and lineal descendants." Plainly, prior to 1934, taxpayers were justified in relying, first, upon the Treasury ruling on the... | |
 | Wisconsin - 1935 - 1308 pages
...outstanding stock. (c) For the purpose of this subsection, an individual shall be considered as owning the stock 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.... | |
 | Wisconsin - 1935 - 1310 pages
...outstanding stock. (c) For the purpose of this subsection, an individual shall be considered as owning the stock 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.... | |
 | 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...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 U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...indirectly, by a corporation, partnership, estate or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries; and...sisters (whether by the whole or half blood), spouse, ancesters, and lineal descendants. The purpose of the Congress in enacting this section of the Eevenue... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 348 pages
...beneficiaries ; and an individual shall be considered as owning INCOME, INHERITANCE, ANB GIFT TAXATION to the exclusion of any other individual, the stock...brothers and sisters — whether by the whole or half bloodspouse, ancestors, and lineal descendants. The purpose of the Congress in enacting this section... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...per 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...blood), spouse, ancestors, and lineal descendants. (2) The term " undistributed adjusted net income " means the adjusted net income minus the sum of:... | |
 | United States. Internal Revenue Service - 1936 - 604 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...blood), spouse, ancestors, and lineal descendants. (b) Holders of life or terminable interest. — Amounts paid under the laws of any State, Territory,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...per 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, arid lineal descendants. (2) The term "undistributed adjusted net income" means the adjusted net income... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 pages
...more than 50 per centum of the voting stock; and (B) the family of an individual shall include only his brothers and sisters (whether by the whole or...blood), spouse, ancestors, and lineal descendants. (2) The term "undistributed adjusted net income" means the adjusted net income minus the .sum of —... | |
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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. 
