 | United States - 1988 - 1290 lapas
...Constructive ownership of stock (a) General rule For purposes of those provisions of this subchapter to which the rules contained In this section are expressly made applicable— [See main edition for text of a) to (4)] (5) Operating rules (E) S corporation treated as partnership... | |
 | 1959 - 1584 lapas
...Constructive ownership of stock — (a) General rule. For purposes of those provisions of this subchapter to which the rules contained In this section are expressly made applicable — (1) Members of family— (A) In general. An Individual shall be considered as owning the stock... | |
 | United States. Internal Revenue Service - 1968 - 1034 lapas
...CONSTRUCTIVE OWNERSHIP OF STOCK— (a) GENERAL RULE. — For purposes of those provisions of this subchapter to which the rules contained in this section are expressly made applicable — (1) MEMBERS OF FAMILY — (A) IN GENERAL. — An individual shall be considered as owning the stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 lapas
...equally applicable with respect to section 269 and that the failure to so draft sections 318 and 26!) in enacting the 1954 code was merely an oversight....Evade or Avoid Income Tax : Add a new subsection ( d ) . Id) Constructive ownership of stock. — In determining whether an acquisition described In subsection... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 lapas
...CONSTRUCTIVE OWNERSHIP OF STOCK. "(a) GENERAL RULE. — For purposes of those provisions of this snbchapter to which the rules contained in this section are expressly made applicable — " (1) MEMBERS OF FAMILY. — "(A) IN GENERAL. — An individual shall be considered as owning stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 lapas
...CONSTRUCTIVE OWNERSHIP OF STOCK. "(a) GENERAL RULE. — For purposes of those provisions of this subchapter to which the rules contained in this section are expressly made applicable — "(1) MEMBERS OF FAMILY. — "(A) IN GENERAL. — An individual shall be considered as owning stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 lapas
...CONSTRUCTIVE OWNERSHIP OF STOCK. "(a) GENERAL RULE.— For purposes of those provisions of this subchapter to which the rules contained in this section are expressly made applicable— "(1) MEMBERS OF FAMILY. — "(A) IN GENERAL. — An individual shall be considered as owning stock... | |
 | United States. Tax Court - 1970 - 1856 lapas
...CONSTRUCTIVE OWNERSHIP OF STOCK. (a) GENERAL RULE. — For purposes of those provisions of this Bubchapter to which the rules contained In this section are expressly made applicable — (1) MEMBERS or FAMILY. — (A) IN GENERAL. — An Individual shall be considered as owning thp... | |
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Members of family — (A) In general. 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 decree of divorce or separate... 
