 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...the ownership of stock in a personal holding company— (C) stock owned, directly or indirectly, by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or beneficiaries; (D) an individual shall be considered as owning, to the exclusion of any other individual, the stock... | |
 | United States. Congress. House. Committee on Ways and Means - Corporations - 1935 - 364 pages
...determining ownership of such stock, section 351 provides that stock owned, directly or indirectly, by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or beneficiaries ; and an individual shall be considered as owning 2568—35 11 157 to the exclusion of any other individual,... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...determining ownership of such stock, section 351 provides that stock owned, directly or indirectly, by a corporation, partnership, estate or trust shall...proportionately by its shareholders, partners, or beneficiaries; and an individual shall be considered as owning, to the exclusion of any other individual, the stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 348 pages
...determining ownership of such stock, section 351 provides that stock owned, directly or mdirectly, by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or beneficiaries ; and an individual shall be considered as owning INCOME, INHERITANCE, ANB GIFT TAXATION to the exclusion... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1935 - 422 pages
...determining ownership of such stock, section 351 provides that stock owned, directly or indirectly, by a corporation, partnership, estate or trust shall be considered as being owned oroportionately by its shareholders, partners, or beneficiaries; and an individual shall be considered... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...the ownership of stock in a personal holding company — (C) stock owned, directly or indirectly, by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or beneficiaries; (D) an individual shall be considered as owning, to the exclusion of any other individual, the stock... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...the ownership of stock in a personal holding company — (C) stock owned, directly or indirectly, by a corporation, partnership, estate, or trust shall...proportionately by its shareholders, partners, or beneficiaries; (D) an individual shall be considered as owning, to the exclusion of any other individual, the stock... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1936 - 996 pages
...not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate, or trust shall be considered as being owned proportionately by the shareholders, partners, or beneficiaries, and an individual shall be considered as owning the stock... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1936 - 1060 pages
...not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate, or trust shall be considered as being owned proportionately by the shareholders, partners, or beneficiaries, and an individual shall be considered as owning the stock... | |
 | United States - Session laws - 1939 - 780 pages
...determination is based on stock ownership under section 331 (a) (2), section 332 (e), or section 332 (f) — (1) STOCK NOT OWNED BY INDIVIDUAL. — Stock owned,...proportionately by its shareholders, partners, or beneficiaries. for his family or by or for his partner. For the purposes of this paragraph the family of an individual... | |
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Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust, shall be considered as being owned proportionately by or for its shareholders, partners, or beneficiaries... 
