 If at some tune during the taxable year 25 percent 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)...  Internal Revenue Bulletin: Cumulative bulletin - Page 48by United States. Internal Revenue Service - 1964Full view - About this book
 | United States - 1939 - 780 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts received for services 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,... | |
 | 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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts received for services 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,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts received for services 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,... | |
 | 1940 - 1806 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts received for services 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,... | |
 | 1939 - 1030 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts received for services 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,... | |
 | United States - 1965 - 1110 pages
...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...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 - 1964 - 1098 pages
...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...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 - 1953 - 1744 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts o per centum or more in value of the outstanding stock of the corporation is owned, directly or indirectly,... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...the sale or other disposition of such a contract. This subsection shall apply with respect to amounts received for services 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,... | |
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