 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...as an option to acquire such stock. (4) APPLICATION OP FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied — (A) For the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...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
...person has an option to acquire stock such stock shall be considered as owned by such person. For the purposes of this paragraph an option to acquire such...Paragraphs (2) and (3) shall be applied — "(A) For the purposes of the stock ownership requirement provided in section 352 (a) (2), if, but only if, the... | |
 | Administrative law - 1940 - 1806 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the o/ family-partnership and option rules. — Paragraphs (2) and (3) shall be applied — (A) For the... | |
 | Income tax - 1943 - 1510 pages
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 | Income tax - 1941 - 1370 pages
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 | Income tax - 1941 - 1346 pages
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OPTIONS. — If any person has an option to 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 of a series of such options, shall be considered as an... 
