 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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 OP FAMILY-PARTNERSHIP AND OPTION RULES. — Paragraphs (2) and (3) shall be applied... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...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... | |
 | 1939 - 1030 pages
...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 —... | |
 | 1940 - 1806 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the (4) Application o/ family-partnership and option rules. — Paragraphs (2) and (3) shall be applied... | |
 | United States - 1965 - 1110 pages
...indirectly, by or for such person. (4) Options. If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes...be considered as an option to acquire such stock. (5) Operating rules. (A) In general. Except as provided in subparagraphs (B) and (C) , stock constructively... | |
 | United States - 1953 - 1744 pages
...person has an option to acquire stock such stock shall be considered as owned by such person. For the stroyed or seized. The amount of the recovery determined...purposes of subparagraphs (B) and (C) by the amount of (4) Application of family-partnership and option rules. only if, the effect is to make the corporation... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...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. Taxable Years Taxable Years Taxable Years Beginning in 1940 Beginning in 1939 Beginning before 1939... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...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... | |
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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... 
