| United States - 1965 - 1110 strani
...section 267(c) (4) ), any employee of the donor, any officer or employee of a corporation in which he owns (directly or indirectly) 50 percent or more in value of the outstanding stock, or any partner or employee of a partnership in which he owns (directly or indirectly)... | |
| 1966 - 658 strani
...section 267 (c) (4)), any employee of the donor, any officer or employee of a corporation In which he owns (directly or indirectly) 50 percent or more in value of the outstanding stock, or any partner or employee of a partnership In which he owns (directly or Indirectly)... | |
| 1971 - 744 strani
...section 267(c) (4)), any employee of the donor, any officer or employee of a corporation In which he owns (directly or Indirectly) 50 percent or more in value of the outstanding stock, or any partner or employee of a partnership in which he owns (directly or Indirectly)... | |
| 1968 - 1618 strani
...section 267 (c) (4) ) , any employee of the donor, any officer or employee of a corporation in which he owns (directly or indirectly) 50 percent or more In value of the outstanding stock, or any partner or employee of a partnership in which he owns (directly or indirectly)... | |
| United States. Internal Revenue Service - 1964 - 888 strani
...(c) (4) of the code), any employee of the donor, any officer or employee of a corporation in which he owns (directly or indirectly) 50 percent or more in value of the outstanding stock, or any partner or employee of a partnership in which he owns (directly or indirectly)... | |
| United States. Congress. House. Committee on Ways and Means - 1958 - 1170 strani
...(C) (i) stock owned by a corporai is considered owned by a shareholder only if that shareholder as 50 percent or more in value of the stock of the corporation. e advisory group recommends that this 50-percent limitation on ribution be eliminated. A shareholder... | |
| United States. Congress. House. Committee on Ways and Means - 1959 - 1064 strani
...(i) stock owned by a corporation is considered owned by a shareholder only if that shareholder owns 50 percent or more in value of the stock of the corporation. The advisory group recommends that this 50-percent limitation on attribution be eliminated. A shareholder... | |
| United States. Congress. House. Committee on Ways and Means - 1959 - 1064 strani
...(i) stock owned by a corporation is considered owned by a shareholder only if that shareholder owns 50 percent or more in value of the stock of the corporation. The advisory group recommends that this 50-percent limitation on attribution be eliminated. A shareholder... | |
| United States. Internal Revenue Service - 1964 - 1462 strani
...section 267(c) (4) ), any employee of the donor, any officer or employee of a corporation in which he >n i g be1$ oθ (ξ outstanding stock, or any partner or employee of a partnership in which he owns (directly or indirectly)... | |
| United States. Congress. Senate - 1964 - 922 strani
...section 267(c)(4)), any employee of the donor, any officer or employee of a corporation in which he owns (directly or indirectly) 50 percent or more in value of the outstanding stock, or any partner or employee of a partnership in which he owns (directly or indirectly)... | |
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