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Stock owned, directly or indirectly, by or for any portion of a trust of which a person is considered the owner under subpart E of part I of subchapter J (relating to grantors and others treated as substantial owners) shall be considered as owned by such person. (C) From corporations.
Appropriations are hereby authorized out of any money in the Treasury not otherwise appropriated for material, equipment, supervision and engineering, and the employment of Indian labor in the survey, improvement, construction, and maintenance of Indian reservation roads not eligible to Government aid under the Federal Highway Act and for which ...
Under section 318 (a) (2) and (3), constructive ownership rules are established for partnerships and partners, estates and beneficiaries, trusts and beneficiaries, and corporations and stockholders. If any person has an option to acquire stock, such stock is considered as owned by such person.
Under Internal Revenue Code section 318 (a), you might be taxed together. Or at least one of you might bear the burden for the entire family’s corporate stock investments. If you and your spouse and children all own stock in the same corporation, section 318 could lead to some surprises at tax time. What is Section 318 of the Internal Revenue Code?
Internal Revenue Code Section 318(a) Constructive ownership of stock. (a) General rule. For purposes of those provisions of this subchapter to which the rules contained in this section are expressly made applicable- (1) Members of family. In general. An individual shall be considered as owning the stock owned, directly or indirectly, by or for-
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Jan 1, 2024 · Internal Revenue Code § 318. Constructive ownership of stock. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) General rule. --For purposes of those provisions of this subchapter to which the rules contained in this section are expressly made applicable-- (1) Members of family.-- (A) In general.
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Fig. 318A - Pipe Saddle with U-Bolt and Threaded Pipe Adjuster. Function — Designed to support hori-zontal pipe from floor stanchion where vertical adjustment is required. U-bolt and hex nuts are provided to hold pipe securely to saddle.
