 | United States - 1965 - 1110 lapas
...than an employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) ) shall be considered as owned by its beneficiaries...actuarial interest of such beneficiaries in such trust. (ii) Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered... | |
 | 2002 - 800 lapas
...than an employees' trust described in section 401(a) which is exempt from tax under section 50Ka)) shall be considered as owned by its beneficiaries...person is considered the owner under sections 671 to 679 (relating to grantors and others treated as substantial owners) shall be considered as owned by... | |
 | 1994 - 784 lapas
...or indirectly, by or for a trust (other than an employees' trust described in section 401(a) which is exempt from tax under section 501(a)) shall be...directly or indirectly, by or for any portion of a §1.95ft-2 trust of which a person is considered the owner under sections 671 to 678 (relating to grantors... | |
 | 1992 - 808 lapas
...(other than an employees' trust described in section 40 К a) Internal Revenue Service, Treasury which is exempt from tax under section 501(a)) shall be...actuarial interest of such beneficiaries in such trust. (0) To owner. Stock owned, directly or indirectly, by or for any portion of a trust of which a person... | |
 | 1990 - 848 lapas
...or indirectly, by or for a trust (other than an employees' trust described in section 401(a) which is exempt from tax under section 501(a)) shall be...actuarial interest of such beneficiaries in such trust. (6) To owner. Stock owned, directly or indirectly, by or for any portion of a trust of which a person... | |
 | 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...trust of 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... | |
 | 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...trust of which a person is considered the owner under subpart E, part I, subchapter J of the Code (relating to grantors and others treated as substantial... | |
 | 1978 - 952 lapas
...than an employees trust described in section 401(a) which is exempt from tax under section 50 К a)) shall be considered as owned by its beneficiaries...actuarial interest of such beneficiaries in such trust. (ft) To owner. Stock owned, directly or indirectly, by or for any portion of a trust of which a person... | |
 | 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...trust of 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)... | |
 | United States. Internal Revenue Service - 1967 - 1388 lapas
...than an employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) ) shall be considered as owned by Its beneficiaries...to the actuarial interest of such beneficiaries in Niich trust. (b) To metier. — Stock owned, directly or indirectly, by or for any portion of a truHt... | |
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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 of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as owned by such... 
