 Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries. (2) Family and partnership ownership. An individual shall be...  Internal Revenue Bulletin: Cumulative bulletin - Page 50by United States. Internal Revenue Service - 1964Full view - About this book
 | 1972 - 580 pages
...(b) Members of family — (1) In general. Except as provided in subparagraph (3) of this paragraph, an individual shall be considered as owning the stock owned, directly or indirectly, by or for — (i) His spouse (other than a spouse who is legally separated from the individual under a... | |
 | United States. Internal Revenue Service - 1955 - 656 pages
...family. 3. An individual owning (otherwise than by applying number (2) above) any stock in a corporation shall be considered as owning the stock owned, directly or indirectly, by or for his partner. 4. The family of an individual shall include only his brothers and sisters (whether of the... | |
 | United States. Tax Court - 1978 - 1172 pages
...for such individuals. Subsection (cX2) specifies that relationship by defining individual as one who "shall be considered as owning the stock owned, directly or indirectly, by or for his family." This language coincides with the term "family" as defined in section 267(cX2) and as restricted by... | |
 | 1961 - 764 pages
...family. 3. An individual owning (otherwise than by applying rule (2) above) any stock in a corporation shall be considered as owning the stock owned directly or indirectly by or for his partner. 4. The family of an individual shall include only his brothers and sisters (whether by the... | |
 | 1978 - 1156 pages
...An individual owning (otherwise than by the application of paragraph (2)) any stock in a corporation shall be considered as owning 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... | |
 | United States. Tax Court - 1984 - 1122 pages
...being owned proportionately by its shareholders, partners, or beneficiaries. (2) FAMILY AND PARTNERSHIP OWNERSHIP. — An individual shall be considered as...paragraph, the family of an individual includes only his brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants.... | |
 | United States. Congress. House. Committee on Ways and Means - 1986 - 996 pages
...proportionately by or for its shareholders, partners or beneficiaries. In addition, an individual is considered as owning the stock owned, directly or indirectly, by or for his family. If an individual owns stock in a corporation, other than constructively through his family, he is considered... | |
 | 1987 - 776 pages
...foreign corporation to the extent of his proportionate share in such partnership. (2) Members of family. An individual shall be considered as owning the stock owned directly or indirectly by or for his brothers and sisters (whether by the whole or half blood), his spouse, his ancestors, and his lineal... | |
 | Jacob Stewart Seidman - 2003 - 972 pages
...of the employer corporation or of a parent corporation. * * * For the purposes of this clause such individual shall be considered as owning the stock owned, directly or indirectly, by or for his brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants;... | |
 | United States - 1939 - 780 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)) any stock in a corporation... | |
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