...annuities).] A beneficiary of any such trust shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners). SEC. 2. Section 403 (c) is amended to read as follows (eliminate matter enclosed in black brackets...

...annuities).] A beneficiary of any such trust shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners). Sec. 2. Section 403(c) is amended to read as follows (eliminate matter enclosed in black brackets and...

...annuities). A beneficiary of any such trust shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating...grantors and others treated as substantial owners). (c) Taxability of beneficiary of certain foreign situs trusts. — For purposes of subsections (a)...

...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...grantors and others treated as substantial owners) shall be considered as owned by such person. (C) This paragraph shall not apply to stock owned by any...

...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...grantors and others treated as substantial owners) shall be considered as owned by such person. (C) This paragraph shall not apply to stock owned by any...

...trust is a remote contingent interest, and "(11) a person who is considered the owner of any portion or a trust under subpart E of part I of subchapter J...grantors and others treated as substantial owners) shall be considered as owned by the trust. (475) For purposes of clause (i), a contingent Interest...

...trust property. (11) Stock owned, directly or indirectly, by or for a person who is considered the owner of any portion of a trust under subpart E of...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 the...

...trust property. (11) Stock owned, directly or indirectly, by or for a person who is considered the owner of any portion of a trust under subpart E of...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 the...

...trust property. (11) Stock owned, directly or indirectly, by or for a person who is considered the owner of any portion of a trust under subpart E of...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 the...

...trust property. (ii) Stock owned, directly or indirectly, by or for a person who is considered the owner of any portion of a trust under subpart E of...grantors and others treated as substantial owners) shall be considered as owned by the trust. (C) To corporations. It 50 percent or more in value of the...