...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (IMA), the following rules shall apply with respect to a loan made before the date of the enactment...

...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (1)(A), the following rules shall apply with respect to a loan made before the date of the enactment...

...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. For purposes of the preceding sentence, a shareholder-employee (as defined in section...

...or more of the total combined voting power of all classes of stock entitled to vote or 50 per centum ection to any Federal, State, or local elective public office, whet corporation. (C) Taxable years affected. The amount otherwise allowable under subsection (a) as a deduction...

...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (1)(A). the following rules shall apply with respect to a loan made before the date of the enactment...

...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...of stock of the corporation. (2) Special rule for loam. For purposes of the application of paragraph (1) (A), the following rules shall apply with respect...

...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a...

...(within the meaning of subsection (d)(2)), 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock In a corporation, the following stock of such corporation shall be treated as...

...§1.414(o>4) (i) In the case of a corporation, SO percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock or such corporation, (11) In the case of a trust or an estate, an actuarial interest...

...estate, or trust owns stock possessing 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of all classes of stock in a corporation, the provisions of subparagraph (4) of this paragraph shall apply....