 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) APLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | Administrative law - 1939 - 1030 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. "(4) Application of family-partnership and option rules. Paragraphs (2) and (3) shall be applied —... | |
 | Administrative law - 1940 - 1806 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) Application of family-partnership and option rules. — Paragraphs (2) and (3) shall be applied... | |
 | United States - Law - 1965 - 1110 pages
...acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) Application of family-partnership and option rules. §554 Page 5169 1556 (A) for purposes of the... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. "(4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. Sec. 333. (a) (4) Application of family-partnership and option rules. — Paragraphs (2) and (3) shall... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...stock such stock shall be considered as owned by such person. For the purposes of this subsection, an option to acquire such an option, and each one...be considered as an option to acquire such stock. SEC. 67. Definition of foreign personal holding company. — (a) General rule. — For the purposes... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such an option, and each one...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
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See section 958(b)(4). (e) Options. If any person has an option to acquire stock, such stock: shall be considered as owned by such person. For purposes of the preceding sentence, an option to acquire such an option, and each one of a series of such options,... 
