 | United States - 1965 - 1110 lapas
...such corporation. Page 5072 (3) Attribution to partnerships, estates, trusts, and corporations. (A) To partnerships and estates. Stock owned, directly...considered as owned by the partnership or estate. (B) To trusts. (i) Stock owned, directly or Indirectly, by or for a beneficiary of a trust (other than... | |
 | 1972 - 634 lapas
...(2). (d) Attribution to partnerships, estates, trusts, and corporations — (1> In general. Except as provided in subparagraph (2) of this paragraph —...(other than an employees' trust described in section 401 (a) which is exempt from tax under section 501 (a)) shall be considered as owned by the trust,... | |
 | 1996 - 764 lapas
...partnerships, estates, trusts, and corporations — (1) In general. Except as provided in subparagrraph (2) of this paragraph — (1) To partnerships and...(other than an employees' trust described in section 401(11) which is exempt from tax under section 501(a)) shall be considered as owned by the trust, unless... | |
 | 1999 - 866 lapas
...and corporations — (1) In general. Except as provided in subparagraph (2) of this paragraph — (i) To partnerships and estates. Stock owned, directly...indirectly, by or for a beneficiary of a trust (other 26CFRCh. I (4- 1-99 Edition) than an employees' trust described in section 401(a) which is exempt from... | |
 | 1999 - 800 lapas
...and corporations — (1) In general. Except as provided in subparagraph (2) of this paragraph — (i) To partnerships and estates. Stock owned, directly...considered as owned by the partnership or estate. (11) To trusts — (a) From beneficiaries. Stock owned, directly or indirectly, by or for a beneficiary... | |
 | 1978 - 952 lapas
...and corporations — (1) In general Except as provided in subparagraph (2) of this paragraph— (i) To partnerships and estates. Stock owned, directly...for a partner or a beneficiary of an estate shall be cor.sidered as owned by the partnership or estate. (ii) To trusts— la) From beneficiaries. Stock... | |
 | 1959 - 1584 lapas
...estate shall be considered as being owned proportionately by Its partners or beneficiaries. Stock owned, directly or Indirectly, by or for a partner or a beneficiary of an estate shall be considered as being owned by the partnership or estate. (B) Trusts. Stock owned, directly or Indirectly, by or for... | |
 | United States. Internal Revenue Service - 1967 - 1388 lapas
...corporations. — (1) In general. — Except as provided in subparagraph (2) of this paragraph — (I) To partnerships and estates. — Stock owned, directly...trust (other than an employees' trust described in Hection 401 (a) which Is exempt from tax under section 501 (a)) shall be considered as owned by the... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...estate shall be considered as being owned proportionately by its partners or beneficiaries. Stock owned, of the following methods the group shall elect in its first consolidated return filed for such a being owned by the partnership or estate. (B) TRUSTS. — Stock owned, directly or indirectly, by or... | |
 | 1961 - 620 lapas
...estate shall be considered as being owned proportionately by its partners or beneficiaries. Stock owned, directly or Indirectly, by or for a partner or a beneficiary of an estate shall be considered aa being owned by the partnership or estate. (B) Trust*. Stock owned, directly or Indirectly, by or... | |
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To partnerships and estates. Stock owned, directly or indirectly, by or for a partner or a beneficiary of an estate shall be considered as owned by the partnership or estate. (ii) To trusts — (a) From beneficiaries. Stock owned, directly or indirectly,... 
