 | United States - 1965 - 1110 pages
...its exempt purposes and such transaction involved a substantial part of such corpus or income, and which taxable year is the same, or prior to the, taxable...individual) any member of his family (as defined in section 267 (c) (4)) was a party to such prohibited transaction. (f) Definition. For purposes of this section,... | |
 | United States - 1953 - 1744 pages
...described in subsection (a), and such transaction involved a substantial part of such income or corpus, and he power i trust in which such prohibited transaction occurred, such deduction shall be disallowed the donor only... | |
 | 1972 - 692 pages
...its exempt purposes and such transaction lnvolved a substantial part of such corpus or income, and which taxable year is the same, or prior to the, taxable...individual) any member of his family (as defined in section 267 (c) (4)) was a party to such prohibited transaction. §l.503(e)-l Disallowance of certain charitable... | |
 | 1974 - 484 pages
...Its exempt purposes and such transaction Involved a substantial part of such corpus or Income, and which taxable year Is the same, or prior to the, taxable...or (If such, donor is an individual) any member of bis family (as defined in section 267 (c) (4) was a party to such prohibited transaction. § 1.503(e)—... | |
 | 1973 - 476 pages
...its exempt purposes and such transaction Involved » substantial part of such corpus or income, and which taxable year is the same, or prior to the, taxable...the donor only If such donor or (if such donor is an individua1) any member of his family (as denned in section 267 (c) (4)) was a party to such prohibited... | |
 | 1966 - 396 pages
...and which taxable year is the same, or before the, taxable year of the trust in which such prohibited transaction occurred, such deduction shall be disallowed...Individual) any member of his family (as defined In section 267 (c) (4) ) was a party to such prohibited transaction. (6) Definition. For purposes of this subsection,... | |
 | 1960 - 880 pages
...and which taxable year is the same, or before the, taxable year of the trust in which such prohibited transaction occurred, such deduction shall be disallowed...donor is an Individual) any member of his family (as denned in section 267 (c) (4) ) was a party to such prohibited transaction. (6) Definition. For purposes... | |
 | 1973 - 444 pages
...prohibited transaction occurred, such deduction shall be a. - allowed the donor only if such donor or (u such donor Is an Individual) any member of his family (as defined In section 267 (c) (4) ) was a party to such prohibited transaction. (6) Definition. For purposes of this subsection,... | |
 | 1976 - 536 pages
...prohibited transaction occurred, euch deduction shall be disallowed the donor only If such donor or (it such donor Is an Individual) any member of his family (as defined In section 267 (c) (4) ) was a party to such prohibited tr araaction. (6) Definition. For purposes of thle subsection,... | |
 | 1970 - 438 pages
...and which taxable year is the same, or before the. taxable year of the trust in which such prohibited transaction occurred, such deduction shall be disallowed the donor only if such donor or (1f such donor is an individual) any member of his family (as defined in section 267 (c) (4)) was a... | |
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... transaction occurred, such deduction shall be disallowed the donor only if such donor or (if such donor is an individual) any member of his family (as defined in section 267 (c) (4)) was a party to such prohibited transaction. (f) DEFINITION. —... 
