 | United States - 1965 - 1110 lapas
...trust property. (11) Stock owned, directly or indirectly, by or for a person who Is considered the owner of any portion of a trust under subpart E of...grantors and others treated as substantial owners) shall be considered as owned by the trust. (C) To corporations. If 50 percent or more In value of the... | |
 | United States - 1988 - 1290 lapas
...annuities). A beneficiary of any such trust shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners). ISee main edition for text of(c) and (d)] (e) Tax on lump sum distributions (1) Imposition of separate... | |
 | 1996 - 764 lapas
...after December 31, 1975. (3) Cross-reference, See paragraph (g) (4) of this section for rules relating1 to the determination of the amount of a controlled...investments in such assets (as determined under paragraph (gX5) of this section) may be treated as a qualified investment in foreign base company shipping operations.... | |
 | 1994 - 780 lapas
...a controlled foreign corporation is treated as the owner of any portion of a trust under subpart Б of part I of subchapter J (relating to grantors and...investments in such assets (as determined under paragraph (?)(5) of this section) may be treated as a qualified investment in foreign base company shipping operations.... | |
 | 1998 - 646 lapas
...directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners) shall be considered as owned by such person. (O From corporations. An interest in any person owned,... | |
 | 1995 - 616 lapas
...or for any portion of a trust of which a person is considered the owner under subpart E of §1.451-3 part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as owned by such person. (C) From corporations. An interest in any person owned,... | |
 | United States. Internal Revenue Service - 1968 - 1034 lapas
...directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners) shall be considered as owned by such person. (C) FROM CORPORATIONS. — If 50 percent or more in value... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 lapas
...disposition thereof, "(ii) Stock owned, directly or indirectly, by or for a person who Is considered the owner of any portion of a trust under subpart E of...grantors and others treated as substantial owners) shall be considered as being owned by the trust. "(Ul) This subparagraph shall not apply to stock owned... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 lapas
...directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners) shall be considered as being owned by such person. "(Hi) This subparagraph shall not apply to stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 lapas
...income therefrom. "(il) Stock owned, directly or indirectly, by or for a person who is considered the owner of any portion of a trust under subpart E of...grantors and others treated as substantial owners) shall be considered as being owned by the trust. "(iii) This subparapraph shall not apply to stock... | |
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... under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as... 
