 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...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...be considered as an option to acquire such stock. (4) APPLICATION OF FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | 1988 - 562 páginas
...partnership or estate shall be considered as owned proportionately by its partners of beneficiaries. (iii) Attribution from trusts. (A) Stock or other ownership...— (A) In general. Except as provided in paragraph (b)(3)(viii)(B) and (C) of this sect ice stock or other ownership interest constructively owned by... | |
 | 1988 - 550 páginas
...other ownership interest owned, directly or indirectly, by or for 7 CFR Subtitle A (1-1-88 Edition) any portion of a trust of which a person is considered...rules— (A) In general. Except as provided in paragraph (b)(3)(viii)(B) and (C) of this section, stock or other ownership interest constructively owned by... | |
 | 1989 - 544 páginas
...interest owned, directly or indirectly, by or for such person. §6.25 Office of the Secretary, USDA (vii) Options. If any person has an option to acquire...such stock or ownership interest. (viii) Operating rides — (A) In general Except as provided in paragraph (b)(3)(viii)(B) and (C) of this section, stock... | |
 | 1984 - 1072 páginas
...stock or other ownership interest owned, directly or indirectly, by or for such person. (vii) Option& If any person has an option to acquire stock or other...such stock or ownership interest. (viii) Operating Rules—(A) In generaL Except as provided in paragraph (bX3)(vIIl)(B) and (C) of this section, stock... | |
 | 1960 - 880 páginas
...person has an option to acquire stock, such stock shall be considered as owned by such person. Por purposes of this paragraph, an option to acquire such...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. Internal Revenue Service - 1968 - 1034 páginas
...indirectly, by or for such person. (4) OPTIONS. — If any person has an option to acquire stock, snch stock shall be considered as owned by such person. For purposes...be considered as an option to acquire such stock. (5) OPERATINO RULES. — (A) IN GENERAL. — Except as provided in subparagraphs (B) and (C), stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 páginas
...Options. — If any person has an option to acquire stock, that stock shall be considered as being owned by such person. For purposes of this paragraph,...be considered as an option to acquire such stock. "(5) Operating rules. — "(A) In general. — Except as provided in subparagraphs (B) and (C), stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...OPTIONS. — If any person has an option to acquire stock, that stock shall be considered as being owned by such person. For purposes of this paragraph,...be considered as an option to acquire such stock. "(5) OPERATING RULES. — "(A) IN GENERAL. — Except as provided in subparagraphs (B) and (O), stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...OPTIONS. — If any person has nn option to acquire stock, that stock shall be considered as being owned by such person. For purposes of this paragraph,...be considered as an option to acquire such stock. "(5) OPERATING RULES. — "(B) MEMBERS OF FAMILY. — Stock constructively owned by an individual by... | |
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... (3) 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... 
