 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...person has an option to acquire stock such stock shall 1)6 considered as owned by such person. For the purposes of this paragraph an option to acquire such...option, and each one of a series of such options, shall l>e considered as an option to acquire such stock. (4) APPLICATION or FAMILY-PARTNERSHIP AND OPTION... | |
 | 1939 - 1030 pages
...stock may be considered as owned by such person. The term "option" as used in this section includes an option to acquire such an option and each one of a series of such options, so that the person who has an option on an option to acquire stock may be considered as the owner or... | |
 | 1940 - 1806 pages
...stock may be considered as owned by such person. The term "option" as used in this section Includes ear (or, in the discretion of the Commissioner, a reasonable addition to a re so that the person who has an option on an option to acquire stock may be considered as the owner of... | |
 | United States - 1953 - 1744 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the ck (in such other corporation) possessing at least 80 per centum of the total combined voti sucb options, shall be considered as an option to acquire such stock. (4) Application of family-partnership... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...stock may be considered as owned by such person. The term "option" as used in this article includes an option to acquire such an option and each one of a series of such options, so that the person who has an option on an option to acquire stock may be considered as the owner of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...be considered as an option to acquire such stock. Taxable Years Taxable Years Taxable Years Beginning in 1940 Beginning in 1939 Beginning before 1939... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | Philippines - 1945 - 1064 pages
...stock such stock shall be considered as owned by such person. For the purposes of this subsection, an option to acquire such an option, and each one...be considered as an option to acquire such stock. SEC. 67. Definition of foreign personal holding company. — (a) General rule. — For the purposes... | |
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Options. If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one of a series of such options, shall be considered as an option... 
