 | 1969 - 756 lapas
...necessary for Partner Capital Percent 36 Profits Percent 25 Green . _ . Jones .. White 60 4 71 4 1.1563-3 the estate to seek the return of property or to seek...owned by any employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) . (4) Attribution from corporations. (i) Stock... | |
 | 1989 - 1090 lapas
...satisfy claims against the estate or expenses of administration. (lii) Grantor trusts, etc. An interest owned, directly or Indirectly, by or for any portion...substantial owners) is considered as owned by such person. (4) Attribution from corporations(1) General An interest owned, directly or Indirectly, by or for a... | |
 | 1998 - 824 lapas
...satisfy claims against the estate or expenses of administration. (ill) Grantor trusts, etc. An interest owned, directly or Indirectly, by or for any portion...substantial owners) is considered as owned by such person. (4) Attribution from corporations — (i) General. An interest owned, directly or indirectly, by or... | |
 | 1977 - 1370 lapas
...satisfy claims against the estate or expenses of administration. (iii) Grantor trusts, etc. An interest owned, directly or indirectly, by or for any portion...the Code (relating to grantors and others treated as substantia1 owners) is considered as owned by such person. (4) Attribution from corporations— (i)... | |
 | 1998 - 646 lapas
...extent of such actuarial interest, as determined under §11.414(c)4(b)(3). An interest in any person owned, directly or indirectly, by or for any portion...which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be... | |
 | 1988 - 562 lapas
...shall be considered as owned by its beneficiaries in such trust. (B) Stock or other ownership interest owned, directly or indirectly, by or for any portion...which a person is considered the owner under Subpart E of Part I of Subchapter J of the Internal Revenue Code (relating to grantors and others treated as... | |
 | 1997 - 828 lapas
...satisfy claims against the estate or expenses of administration. (iii) Grantor trusts, etc. An interest owned, directly or indirectly, by or for any portion...which a person is considered the owner under subpart Б, part I, subchapter J of the Code (relating to grantors and others treated as substantial owners)... | |
 | 2002 - 804 lapas
...beneficiaries in proportion to the actuarial interest of such beneficiaries in such trust. (b) To owner. Stock owned, directly or indirectly, by or for any portion...trust of which a person is considered the owner under sections 671 to 679 (relating to grantors and others treated as substantial owners) shall be considered... | |
 | United States. Internal Revenue Service - 1964 - 888 lapas
...such beneficiary and the maximum use of such stock to satisfy his rights as a beneficiary. "(B) Stock owned, directly or indirectly, by or for any portion...which a person Is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 lapas
...beneficiaries in proportion to their relative actuarial interests in the balance of the estate. "(Ii) Stock owned directly or indirectly, by or for any portion...which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be... | |
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Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E... 
