 | United States - 1983 - 968 pages
...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... | |
 | 1960 - 880 pages
...60 percent or more of the total combined voting power of all classes of stock entitled to vote or 60 percent or more of the total value of shares of all...Secretary that It has engaged In such transaction, unleas such trust entered into such prohibited transaction with the purpose of diverting such corpus... | |
 | 1967 - 408 pages
...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...The amount otherwise allowable under section 642 (c) aa a deduction shall be limited as provided in paragraph (1) only for taxable years after the taxable... | |
 | 1971 - 324 pages
...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. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 948 pages
...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; and "That no part of the income or corpus of such trust or organization may be paid to... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...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. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"... | |
 | 1961 - 566 pages
...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. § l.S03(c)-l Prohibited transactions. (a) In general. The term "prohibited transaction"... | |
 | United States. Internal Revenue Service - 1964 - 1462 pages
...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. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"... | |
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... such creator or person through the 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 more of the total value of shares of all classes of stock of the... 
