 | United States. Internal Revenue Service - 1955 - 752 pages
...holding company income for three consecutive years. (2) Stock ownership test—more than 50 percent in value of the outstanding stock is owned, directly or indirectly, by or for not more than five individuals at some time during the last half of the taxable year. The following... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 pages
...wife, ancestors, and lineal descendants. 2. An individual and a corporation of which more than 50% in value of the outstanding stock is owned directly or indirectly by or for such individual. To determine whether a person owns directly or indirectly 50% or more in value... | |
 | 1961 - 764 pages
...ancestors, and lineal descendants of the taxpayer. 2. An individua] and a corporation of which 80% or more in value of the outstanding stock is owned directly or indirectly by or for such individual. '>. Certain beneficiaries, trusts, grantors, related corporal ions, etc. 4. Corporations... | |
 | Richard A. Robinson - 2004 - 345 pages
...ancestors, and lineal descendants. • An individual and a corporation owning which more than 1 0 percent in value of the outstanding stock is owned, directly or indirectly, by or for such individual. • Two corporations that are members of the same controlled group. • A grantor... | |
 | David F. Windish - 2007 - 700 pages
...the same controlled group. 9. Fiduciary of a trust and a corporation, if more than 50 percent of the value of the outstanding stock is owned directly or indirectly by or for the trust or by or for the grantor of the trust. 10. Grantor and fiduciary of any trust, and the... | |
 | 1959 - 136 pages
...ancestors and lineal descendents of the taxpayer. 2. An individual and a corporation of AA'hich 80% or more in value of the outstanding stock is owned directly or indirectly by or for such individual. 3. Certain beneficiaries, trusts, grantors, related corporations, etc. 4. Corporations... | |
 | 1938 - 1432 pages
...outstanding stock is owned, directly or indirectly, by or for nine or less individuals. More than 75 percent in value of the outstanding stock is owned, directly or indirectly, by or for ten or less individuals. In all cases the stock included in the percentage is that owned, both... | |
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A corporation of which 25% or more in value of the outstanding stock is owned, directly or indirectly, by or for you. 