 | United States. Supreme Court - Courts - 1940 - 894 pages
...more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph—(C) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether... | |
 | Wisconsin - Session laws - 1935 - 1308 pages
...more than fifty per centum in value of the outstanding stock. (c) For the purpose of this subsection, an individual shall be considered as owning the stock owned, directly or indirectly, by his family ; and the family of an individual shall include only his brothers and sisters (whether by... | |
 | Wisconsin - Bills, Private - 1935 - 1310 pages
...more than fifty per centum in value of the outstanding stock. (c) For the purpose of this subsection, an individual shall be considered as owning the stock owned, directly or indirectly, by his family ; and the family of an individual shall include only his brothers and sisters (whether by... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1934 - 630 pages
...facie, but not conclusively, shall not be deducted as a loss. For the purpose of this paragraph (c) an individual shall be considered as owning the stock owned directly or indirectly by his family; and (d) the family of an individual shall include only his brothers and sisters (whether... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph — ( 0 ) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph — (O) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether... | |
 | United States. Bureau of Air Commerce - Aeronautics - 1963 - 168 pages
...is not the sole beneficial owner of the stock, the name and address of the beneficial owner thereof. An individual shall be considered as owning the stock owned, directly or indirectly, by or for his spouse, his children, grandchildren and his parents; (ii) The names and addresses of all directors... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...individual owning (otherwise than by the application of subparagraph (B) ) any stock in a corporation shall be considered as owning the stock owned, directly or indirectly, by or for his partner; (D) The family of an individual shall include only his brothers and sisters (whether by the... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - Income tax - 1937 - 520 pages
...more than 50 per centum in value of the outstanding stock. For the purposes of this paragraph — (c) an individual shall be considered as owning the stock owned, directly or indirectly, by his family: and (d) the family of an individual shall include only his brothers and sisters (whether... | |
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An Individual shall be considered as owning the stock owned, directly or Indirectly, by or for his family... 
