 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...corporation, (j) Definition of control. — As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. SEC. 113. BASIS FOR DETERMINING GAIN on LOSS. (a) Property... | |
 | United States - 1921 - 642 pages
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. samela that °« wMch (d) U) Where property is exchanged... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...of this paragraph, a person is, or two or more persons are, in control of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation." PROBLEM 29 Illustrating the Basis for Determining Gain... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...this paragraph, a person is, or two or more persons are, "in control " of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. ART. 1571. Eecognition of gain or loss. — In the case... | |
 | Eric Louis Kohler - 1924 - 514 pages
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. BASIS FOR DETERMINING GATN OR LOSS, DEPLETION, AND DEPRECIATION... | |
 | John F. Sherwood - 1925 - 206 pages
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. Basis for Determining Gain or Loss, Depletion, and Depreciation.... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of another corporation. SEC. 203. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. BASIS FOR DETERMINING GAIN OR LOSS, DEPLETION, AND DEPRECIATION.... | |
| |
... the acquisition by one corporation, in exchange solely for all or a part of its voting stock... 
