 | United States, United States. Congress. House. Committee on International Relations - 1993 - 1538 страница
...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 subparagraphs in paragraph (4) 205 of this section. (3) 206 SPECIAL RULE. — If, regarding any transaction... | |
 | United States. Congress. Joint Committee on Taxation - 1993 - 248 страница
...generally treat an individual as owning stock owned, directly or indirectly, by or for his or her partners, brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants. However, ownership of stock actually owned by a nonresident alien is not attributed to the alien's... | |
 | DIANE Publishing Company - 1994 - 100 страница
...persons who are related: "(A) Members of the same family, including brothers and sisters (whether by whole or half blood), spouse, ancestors, and lineal...director of an organization and such organization. "(C) Any officer or director of an organization and an officer or director of another organization, if each... | |
 | United States. Congress. Senate. Committee on Finance - 1994 - 588 страница
...are available for consideration, the determination of the amount shall be based on the information available as to what the amount would have been if the transaction had occurred between persons who are not affiliated. (3) MAJOR INPUT RULE. — If, in the case of a transaction between affiliated... | |
 | Barry Leonard - 1999 - 115 страница
...persons who are related: "(A) Members of the same family, including brothers and sisters (whether by whole or half blood), spouse, ancestors, and lineal...director of an organization and such organization. "(C) Any officer or director of an organization and an officer or director of another organization, if each... | |
 | Thomas E. Johnson - 2002 - 624 страница
...persons who are related: (A) Members of the same family, including brothers and sisters (whether by whole or half blood), spouse, ancestors, and lineal...director of an organization and such organization. (C) An officer or director of an organization and an officer or director of another organization, If each... | |
 | United States - 2003 - 1234 страница
...are available for consideration, the determination of the amount shall be based on the information available as to what the amount would have been if the transaction had occurred between persons who are not affiliated. (3) Major input rule. — If, in the case of a transaction between affiliated... | |
 | Jacob Stewart Seidman - 2003 - 972 страница
...such individual shall be considered as owning the stock owned, directly or indirectly, by or for his brothers and sisters (whether by the whole or half...blood), spouse, ancestors, and lineal descendants; and stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust, shall... | |
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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. 
