 | Wisconsin - 1935 - 1308 pages
...more than fifty per centum in value of the 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... | |
 | Wisconsin - 1935 - 1310 pages
...more than fifty per centum in value of the 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... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...the same corporation owned, directly or indirectly, by the members of his family. For this purpose the family of an individual shall include only his brothers and sisters (whether by the whole or halfblood), spouse, ancestors, and lineal descendants. The Act provides that this rule shall be applied... | |
 | United States. Bureau of Air Commerce - 1963 - 168 pages
...is not the sole beneficial owner of the stock, the name and address of the beneficial owner thereof. An individual shall be considered as owning the stock owned, directly or indirectly, by or for his spouse, his children, grandchildren and his parents; (ii) The names and addresses of all... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...individual owning (otherwise than by the application of subparagraph (B) ) any stock in a corporation shall be considered as owning the stock owned, directly or indirectly, by or for his partner; (D) The family of an individual shall include only his brothers and sisters (whether... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...proportionately by its shareholders, partners, or beneficiaries. (2) FAMILY AND PARTNERSHIP OWNERSHIP. — An individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner. For the purposes of this paragraph the family of an individual... | |
 | 1940 - 1806 pages
...proportionately by Its shareholders, partners, or beneficiaries. (2) Family and partnership ownership. — of a power conferred by statute, but such requirement, without more, is not conclusive or for his family or by or for his partner. For the purposes of this paragraph the family of an Individual... | |
 | 1939 - 1030 pages
...ownership. In determining the ownership of stock for any of the purposes set forth in § 3.333 (a)-l, an individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner. For the purposes of such determination the family of an... | |
 | 1941 - 1688 pages
...considered as being owned proportionately by or for Its shareholders, partners, or beneficiaries: (B) An individual shall be considered as owning the stock owned, directly or Indirectly, by or for his family; (C) An Individual owning (otherwise than by the application of subparagraph (B)... | |
 | United States. Board of Tax Appeals - 1939 - 1380 pages
...ownIng, directly or Indirectly, more than 50 per centum in value of the outstanding stock ; and (E) the family of an individual shall include only his brothers and sisters (whether bjr the whole or half blood), spouse, ancestors, and lineal descendant*. no clause in the Constitution... | |
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... the stock owned, directly or indirectly, by or for his partner; (2) An individual shall be considered as owning the stockowned, directly or indirectly, by or for his family... 
