...by or for his partner. For 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 be considered as owned...

...consideration, then the determination of the amount required to be considered shall be based on the best evidence available as to what the amount would...occurred between persons not specified in any one of the paragraphs in subsection (c). (c) The persons referred to in subsection (b) are: (1) Members of a family,...

...determination of the amount required to be considered shall be based on the beat evidence available u to what the amount would have been if the transaction...occurred between persons not specified in any one of the paragraphs in subsection («). ' (c) Hie persons referred to in subsection (b) are: (1) Members of...

...any one of the paragraphs in subsection (c). "(c) The persons referred to in subsection (b) are: (1) Members of a family, including brothers and sisters...blood), spouse, ancestors, and lineal descendants; (2) Any officer or director of an organization and such organization: (3) Partners; (4) Employer and...

...directly or indirectly, by or for his family; * * * (4) The family of an individual shall include only his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants; and (5) * * * stock constructively owned by an individual by reason of the application of paragraph...

...by or for his partner. For 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. SEC. 555. GROSS INCOME OF FOREIGN PERSONAL HOLDING COMPANIES. (a) GENERAL RULE. — For purposes of...

...directly or indirectly, by or for his partner; (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; and (E) Constructive Ownership as Actual Ownership.— Stock constructively owned by a person by reason...

...members of a family. The family of an individual is defined in those sections as Including only his brothers and sisters (whether by the whole or half...-blood >, spouse, ancestors, and lineal descendants. 26 UBC 267 (1984). We also Invite comments on whether a more restrictive family relationship should...

...required to be considered shall be based on the best evidence available as to what the amount vould have been if the transaction had occurred between...paragraph (2). (2) The persons referred to in paragraph (l) are: (A) Members of a family, including brothers and sisters (whether by whole or half blood),...

...of subsection (d), the determination of the amount required to be considered shall be based on the best evidence available as to what the amount would...transaction had occurred between persons not specified la any one of the subdivisions in paragraph (2) . (2) The persons referred to in paragraph (1) are...