| United States - 1965 - 1110 lapas
...to 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...Indirectly, by or for any person, such corporation shall Ъе considered as owning the stock owned, directly or indirectly, by or for such person. (4) Options.... | |
| 1978 - 952 lapas
...grantors and others treated as substantial owners) shall be considered as owned by the trust. (iii) To corporations. If 50 percent or more in value of...owning its own stock. (2) Limitation. Subparagraph (1) oí this paragraph shall not be applied so as to consider a United States person as owning stock which... | |
| 1999 - 800 lapas
...grantors and others treated as substantial owners) shall be considered as owned by the trust. (ill) To corporations. If 50 percent or more in value of...directly or indirectly, by or for such person. This subdivisión shall not be applied so as to consider a corporation as owning its own stock. (2) Limitation.... | |
| 1975 - 324 lapas
...treated as substantial owners) shall be considered as owned by the trust. (O) To corporations. If 60 percent or more in value of the stock in a corporation...owned, directly or indirectly, by or for such person. (4) Options. If any person has an option to acquire stock, such stock shall be considered as owned... | |
| 1969 - 268 lapas
...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 of the...directly or Indirectly, by or for any person, such person shall be considered as owning the stock owned, directly or Indirectly, by or for such corporation,... | |
| 1959 - 1584 lapas
...any employees' trust described in section 401 (a) which Is exempt from tax under section 601 (a). (C) Corporations. If 50 percent or more In value of the...owned, directly or indirectly, by or for any person, then (I) Such person shall be considered as owning the stock owned, directly or Indirectly, by... | |
| 2000 - 796 lapas
...as substantial owners) shall be considered as owned by such person. (iii) From corporations. If 10 percent or more in value of the stock in a corporation...directly or indirectly, by or for any person, such person shall be considered as owning the stock owned, directly or indirectly, by or for such corporation,... | |
| 1990 - 848 lapas
...as substantial owners) shall be considered as owned by such person. (iii) From corporations. If 10 percent or more in value of the stock in a corporation...directly or indirectly, by or for any person, such person shall be considered as owning the stock owned, directly or indirectly, by or for such corporation,... | |
| 1996 - 624 lapas
...Attribution to corporations. If five percent or more in value of the stock or other ownership interest of a corporation is owned, directly or indirectly, by...corporation shall be considered as owning the stock or other ownership interest owned, directly or indirectly, by or for such person. (vii) Options. If... | |
| United States. Internal Revenue Service - 1967 - 1388 lapas
...substantial owners) shall be considered as owned by such person. (III) From corporation*. If 10 percent or more in value of the stock in a corporation...directly or indirectly, by or for any person, such person shall be considered as owning the stock owned, directly or indirectly, by or for such corporation,... | |
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