| Philippines - 1980 - 194 pages
...investment company where 018463-A— 9 at any time during the taxable year more than fifty per centum in value of its outstanding stock is owned, directly or indirectly, by one person. "(c) Evidence determinative of purpose. — That fact that the earnings or profits of a... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock iu a personal holding company — (C) stock owned,... | |
| United States. Congress. House. Committee on Ways and Means - 1935 - 364 pages
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
| United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...the outstanding stock of the corporation is, at any tune during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
| United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
| United States. Congress. House. Committee on Ways and Means - 1935 - 348 pages
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
| United States. Congress. Senate. Committee on Finance - 1936 - 996 pages
...or securities, and (B) at any timf during the last half of the taxable year more than 50 percentum in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate,... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock in a personal holding company — (C) stock owned,... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock in a personal holding company — (C) stock owned,... | |
| United States. Congress. Senate. Committee on Finance - 1936 - 1060 pages
...or securities, and (B) at any time during the last half of the taxable year more than 50 percentum in value of its outstanding stock Is owned, directly...indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate,... | |
| |