 ... 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 the corporation or by means of a sublease or other...  Internal Revenue Bulletin: Cumulative bulletin - Page 47by United States. Internal Revenue Service - 1964Full view - About this book
 | United States - 1939 - 780 pages
...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...corporation or by means of a sublease or other arrangement. (g) RENTS. — Rents, unless constituting 50 per centum or more of the gross income. For the purposes... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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 the corporation or by means of a sublease... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...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,...corporation or by means of a sublease or other arrangement. (g) RENTS. — Rents, unless constituting 50 per centum or more of the gross income. For the purposes... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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 an individual who has performed, is to perform, or may be designated (by name or by description) as the one to perform,... | |
 | 1940 - 1806 pages
...case in which, at any time during the taxable year, 25 percent or more in value of the outstanding settlement of the estate The property may consist of a yacht, a city residence, a country house, or any other kind of property.... | |
 | 1939 - 1030 pages
...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 an individual who has performed, is to perform, or may be designated (by name or by description) as the one to perform,... | |
 | United States - 1965 - 1110 pages
...any case where, at any time during the taxable year, 25 percent or more in value of the outstanding stock of the corporation is owned, directly or indirectly,...paragraph shall apply only to a corporation which has foreign personal holding company income for the taxable year, computed without regard to this paragraph... | |
 | United States - 1953 - 1744 pages
...case where, at any time during the taxable year, 25 per centum or more in value of the outstanding , be added (g) Rents. Rents, unless constituting 50 per centum or more of the gross income. Por the purposes of... | |
 | United States - 1964 - 1098 pages
...any case where, at any time during the taxable year, 25 percent or more in value of the outstanding stock of the corporation is owned, directly or indirectly,...entitled to the use of the property; whether such light is obtained directly from the corporation or by means of a sublease or other arrangement. This... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...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 an individual who has performed, is to perform, or may be designated (by name or by description) as the one to perform,... | |
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