 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 páginas
...beneficiaries in proportion to their relative actuarial interests in the balance of the estate. "(Ii) Stock owned directly or indirectly, by or for any portion...trust of which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners)... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...proportion to their relative actuarial interests In the balance of the estate or trust. "(ii) Stock owned directly or indirectly, by or for any portion...trust of which a person is considered the owner under subpart B of part I of subehapter J (relating to grantors and others treated as substantial owners)... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...proportion to their relative actuarial interests in the balance of the estate or trust. "(H) Stock owned directly or indirectly, by or for any portion...trust of which a person is considered the owner under subpart B of part I of subchapter J (relating to grantors and others treated as substantial owners)... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...such interest, computed actuarially, is 5 percent or less of the value of the trust property. Stock s (or their) employ who, in accordance with the provisions...the State law or of a plan thereunder approved by subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners)... | |
 | United States. Internal Revenue Service - 1964 - 1462 páginas
...such beneficiary and the maximum use of such stock to satisfy his rights as a beneficiary. "(B) Stock owned, directly or indirectly, by or for any portion...trust of which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners)... | |
 | 1968 - 720 páginas
...•estate shall not thereafter be considered owned by him. (Ш) Stock owned, directly or indiTectly. by or for any portion of a trust of which a person is considered the owner •under subpart E, part I, subchapter J -of the Code (relating to grantors and others treated as substantial... | |
 | United States. Internal Revenue Service - 1965 - 1150 páginas
...than an employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) shall be considered as owned by its beneficiaries...actuarial interest of such beneficiaries in such trust. (ii) Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered... | |
 | United States. Tax Court - 1981 - 1252 páginas
...CORPORATIONS. (B) FROM TRUSTS. — (i) Stock owned, directly or indirectly, by and for a trust * * * shall be considered as owned by its beneficiaries...actuarial interest of such beneficiaries in such trust. ******* (3) ATTRIBUTION TO PARTNERSHIP, ESTATES, TRUSTS, AND CORPORATIONS. — ******* (B) TO TRUSTS.... | |
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Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as owned by such... 
