26 U.S. Code § 318
26 U.S. Code § 318 - Constructive ownership of stock
26 U.S. Code § 318 - Constructive ownership of stock ... his children, grandchildren, and parents. ... For purposes of subparagraph (A)(ii), a legally adopted child ...
Page 971 TITLE 26—INTERNAL REVENUE CODE § 318 - GovInfo
99.) § 318. Constructive ownership of stock. (a) General rule. For purposes ... TITLE 26—INTERNAL REVENUE CODE. § 318 tion 401(a) which is exempt from tax ...
IRC Section 318: Attribution Rules Chart & Full Code Text - Tax Notes
Under IRC section 318(a)(1), an individual is considered to own the stock owned, directly or indirectly, by or for his spouse (other than a spouse who is ...
26 U.S.C. § 318 - U.S. Code Title 26. Internal Revenue Code § 318
Stock owned, directly or indirectly, by or for a partnership or estate shall be considered as owned proportionately by its partners or beneficiaries.
318, Constructive Ownership of Stock - Income Taxes - IRC
His children, grandchildren, and parents. ... For purposes of subparagraph (A)(ii), a legally adopted child of an individual shall be treated as a child of such ...
Page 1101 TITLE 26—INTERNAL REVENUE CODE § 318 - GovInfo
TITLE 26—INTERNAL REVENUE CODE. § 318. 543, 544, 545, 551, 553, 554, 562, 856, 1016, 1361, 6501, and the analysis preceding section 1011, and enacting ...
26 CFR § 1.318-1 - Constructive ownership of stock; introduction.
(a) For the purposes of certain provisions of chapter 1 of the Code, section 318(a) provides that stock owned by a taxpayer includes stock constructively owned ...
201533006.pdf - Internal Revenue Service
of the Code, the stock owned by a taxpayer includes stock constructively owned by such taxpayer (the "attribution rules"). Section 318(a)(2 ...
318, Constructive Ownership of Stock - Income Taxes - Explanations
318IRC §318 provides rules for determining the circumstances in which stock ownership is attributed from one individual or entity to another.
Constructive ownership of stock, 26 U.S.C. § 318 - Casetext
Applying the ownership attribution rules of IRC § 318(a), the ATT agreed with the ADOR that the taxpayer was owned entirely by the individual. The ...
IRC 318: Constructive Ownership of Stock & Regulations
IRC 318 & Constructive Ownership of Stock: When a person owns an asset – such as stock – and they paid for the stock and/or acquired it under their own name, ...
Constructive Ownership of Stock 26 USC 318 - YouTube
IRC 318 Constructive Ownership of Stock https://www.goldinglawyers.com IRC 318 & Constructive Ownership of Stock: When a person owns an ...
26 USC Subtitle A, CHAPTER 1, Subchapter C - U.S. Code
That portion of the distribution which is a dividend (as defined in section 316) shall be included in gross income. (2) Amount applied against basis. That ...
Constructive Ownership Of Stock (U.S.C. Title: 26, Subtitle: A, Chapter
§318. Constructive ownership of stock · (a) General rule · (1) Members of family · (A) In general · (B) Effect of adoption · (2) Attribution from partnerships, ...
26 USC Subtitle A, CHAPTER 1, Subchapter J: Estates, Trusts ...
A trust which, under its governing instrument, is required to distribute all of its income currently shall be allowed a deduction of $300. All other trusts ...
The purpose of the attribution rules under section 318 was to replace the confusion of prior law with clear and objective standards for attribution of stock ...
26 CFR 1.318-4 -- Constructive ownership as actual ownership - eCFR
Section 318(a)(5)(B) provides that stock constructively owned by an individual by reason of ownership by a member of his family shall not be considered as owned ...
If You and Your Family Members Own Stock in the Same ...
Section 318(a) of the tax code sets forth the family attribution rules for stock ownership in a corporation. For family members who all own ...
26 USC 958: Rules for determining stock ownership
(1) In applying paragraph (1)(A) of section 318(a), stock owned by a nonresident alien individual (other than a foreign trust or foreign estate) shall not be ...
IRC 958 Rules for Determining Stock Ownership - IRS
Internal Revenue Code (“IRC”) 958 provides rules for ... CFCs solely because of U.S. Sub's constructive ownership under IRC 318(a)(3).