 | United States. Supreme Court - 1940 - 894 lapas
...more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph—(C) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether... | |
 | Wisconsin - 1935 - 1308 lapas
...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... | |
 | Wisconsin - 1935 - 1310 lapas
...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... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 lapas
...facie, but not conclusively, shall not be deducted as a loss. For the purpose of this paragraph (c) an individual shall be considered as owning the stock owned directly or indirectly by his family; and (d) the family of an individual shall include only his brothers and sisters (whether... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph — ( 0 ) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph — (O) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether... | |
 | United States. Bureau of Air Commerce - 1963 - 168 lapas
...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 directors... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...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 by the... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 lapas
...more than 50 per centum in value of the outstanding stock. For the purposes of this paragraph — (c) an individual shall be considered as owning the stock owned, directly or indirectly, by his family: and (d) the family of an individual shall include only his brothers and sisters (whether... | |
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An Individual shall be considered as owning the stock owned, directly or Indirectly, by or for his family... 
