 | 1966 - 272 páginas
...such interest, computed actuarially, is 5 percent or less of the value of the trust property. Stock owned, directly or indirectly, by or for any portion...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... | |
 | 1957 - 898 páginas
...such Interest, computed actuarlally, is 5 percent or less of the value of the trust property. Stock owned, directly or indirectly, by or for any portion...trust of which a person Is considered the owner under subpart E of Parti of subchapter J (relating to grantors and others treated as substantial owners)... | |
 | 1960 - 630 páginas
...such interest, computed actuarially. is 5 percent or less of the value of the trust property. 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)... | |
 | 1970 - 280 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. (11) Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered... | |
 | 1969 - 276 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. (i1) Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered... | |
 | 1972 - 284 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. (1l) Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 1434 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 of a trust of which a person is considei-ed the owner under subpart E of part I of subchapter J (relating to grantors and others treated... | |
| |
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... 
