 | Godfrey Nicholas Nelson - 1918 - 478 pages
...or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely... | |
 | George Edwin Holmes - 1918 - 260 pages
...nominees, all or substantially all of the stock of the other or others", or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely... | |
 | 1918 - 498 pages
...or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely... | |
 | George Edwin Holmes - 1918 - 260 pages
...or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...Where one corporation owns the capital stock of another corporation or other corporations, or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch... | |
 | George Edwin Holmes - 1919 - 1048 pages
...Where one corporation owns the capital stock of another corporation or other corporations, or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch... | |
 | Real Estate Board of New York - 1920 - 104 pages
...Where one corporation owns the capital stock of another corporation or other corporations or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch... | |
 | 1920 - 568 pages
...whenever one corporation owns "substantially all of the stock" of another or if "substantially all of the stock of two or more corporations" is owned by "the same interests."59 The British practice is somewhat more narrow. In the original statute combined treatment... | |
 | John F. Sherwood - 1921 - 282 pages
...Where one corporation owns the capital stock of another corporation or other corporations, or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...Where one corporation owns the capital stock of another corporation or other corporations, or M'here the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch... | |
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For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns at least 95 per centum of the stock of the other or others, or (2) if at least 95 per centum of the stock of two or more corporations... 
