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" An individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner. "
United States Code - Página 4917
por United States - 1971
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United States Reports: Cases Adjudged in the Supreme Court, Volumen308

United States. Supreme Court - 1940 - 894 páginas
...owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants." ROBERTS, J., dissenting. 308 U. 8. does not follow. At most it is evidence that a later Congress construed...
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Wisconsin Session Laws

Wisconsin - 1935 - 1310 páginas
...owned, directly or indirectly, by his family ; and the family of an individual shall include only his brothers and sisters (whether by the whole or half blood), spouse, ancestors and lineal descendants. (2) The whole amount collected from such tax on incomes shall, through the same channels as other income...
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Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1934 - 630 páginas
...owned directly or indirectly by his family; and (d) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants." New taxes (bank checks) • Amend HR 7835 by striking out section 606 and inserting in lieu thereof...
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Proposed Taxation of Individual and Corporate Incomes, Inheritances and ...

United States. Congress. House. Committee on Ways and Means - 1935 - 364 páginas
...stock owned, directly or indirectly, by his family, and the family of an individual shall include his brothers and sisters — whether by the whole or half...blood — spouse, ancestors, and lineal descendants. The purpose of the Congress in enacting this section of the Revenue Act of 1934 was doubtless to prevent...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...centum in value of the outstanding stock; and (E) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. (2) The term " undistributed adjusted net income " means the adjusted net income minus the sum of:...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1935 - 422 páginas
...stock owned, directly or indirectly, by his family, and the family of an individual shall include his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. The purpose of the Congress in enacting this section of the Revenue Act of 1934 was doubtless to prevent...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood) , spouse, ancestors, and lineal descendants. (b) HOLDERS OF LIFE OE TERMINABLE INTEREST. — Amounts paid under the laws of any State, Territory, District...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 páginas
...centum in value of the outstanding stock; and (E) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. (2) The term "undistributed adjusted net income" means the adjusted net income minus the sum of : (451)...
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Tax Evasion and Avoidance: Hearings Before the Joint Committee on Tax ...

United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 páginas
...owned, directly or indirectly, by his family: and (d) the family of an individual shall include only his brothers and sisters (whether by the whole or half...blood) , spouse, ancestors, and lineal descendants. I say to you that prior to the enactment of that section you had no provision that prohibited transactions...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...or for his partner. For the purposes of this paragraph the family of an individual includes only his brothers and sisters (whether "by the whole or half...blood), spouse, ancestors, and lineal descendants. (3) OPTIONS. — If any person has an option to acquire stock such stock shall 1)6 considered as owned...
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