 | United States. Congress. House. Committee on Ways and Means - 1935 - Broj stranica: 364
...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 proportionately by its shareholders, partners, or beneficiaries ; and an individual shall be considered as owning 2568—35... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - Broj stranica: 420
...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 proportionately by its shareholders, partners, or beneficiaries; and an individual shall be considered as owning, to the... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - Broj stranica: 348
...determining ownership of such stock, section 351 provides that stock owned, directly or mdirectly, by a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries ; and an individual shall be considered as owning INCOME,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - Broj stranica: 502
...purpose of determining such ownership, the Act provides that stock owned, directly or indirectly, by a corporation, partnership, estate or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries. For example, if A and B, two individuals, are the exclusive... | |
 | United States. Congress. Senate. Committee on Finance - 1935 - Broj stranica: 422
...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. Congress. Senate. Committee on Finance - 1936 - Broj stranica: 996
...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 - 1936 - Broj stranica: 1060
...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. Internal Revenue Service - 1936 - Broj stranica: 604
...the ownership of stock in a personal holding company — (C) stock owned, directly or indirectly, by a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries; (D) an individual shall be considered as owning, to the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - Broj stranica: 308
...the ownership of stock in a personal holding company — (C) stock owned, directly or indirectly, by a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries; (D) an individual shall be considered as owning, to the... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - Broj stranica: 780
...trust; or (F) Between a fiduciary of a trust and a beneficiary of such trust. (2) STOCK. OWNERSHIPJ FAMILY, AND PARTNERSHIP RULE. — For the purposes...for its shareholders, partners, or beneficiaries; (C) An individual owning (otherwise than by the application of subparagraph (B) ) any stock in a corporation... | |
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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 its shareholders, partners, or beneficiaries. 
