 | United States. Board of Tax Appeals - 1935 - 1394 pages
..." and where immediately after the exchange the transferor is in control of the corporation through the ownership of at least 80 percent of the voting stock and of all other classes of stock. This statute envisions a completed transfer, a fully consummated exchange... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...the case of the acquisition by Corporation H in exchange solely for all or a part of its voting stock of at least 80 percent of the voting stock and at least 80 percent of the total number of shares of all other classes of stock, or substantially all of the properties, of Corporation J. The term "plan... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...affiliated corporation. Act of 1926, section 203 (i) : As used in this section the term "control" means the ownership of at least 80 percent of the voting...of all other classes of stock of the corporation. Act of 1926, section 240 (d) : For the purpose of this section two or more domestic corporations shall... | |
 | 1939 - 1522 pages
...possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation (except nonvoting stock which is limited and preferred as to dividends) ; (b) The term "controlled... | |
 | 1940 - 1806 pages
...consists of the acquisition by Corporation H in exchange solely for all or a part of its voting stock c I$ 11O T %> $ K )0 ( 4 ( ]D # "FeP I - r i 3 n:' )y U 9vN of all other classes of stock of Corporation J, even though such acquisition by Corporation H is from... | |
 | 1941 - 1688 pages
...consists of the acquisition by Corporation H in exchange solely for all or a part of its voting stock of at least 80 percent of the voting stock and at least 80 percent of the total number of shares of all other classes of stock of Corporation J, even though such acquisition by Corporation H is from... | |
 | 1939 - 1030 pages
...corporation ; (c) The acquisition by Corporation F, in exchange solely for all or a part of its voting stock, of at least 80 percent of the voting stock and at least 80 percent of the total number of shares of afl other classes of the stock of Corporation G, or substantially all of the properties of Corporation... | |
 | United States - 1965 - 1110 pages
...1950, and before the close of the taxable year such organization or trust has owned all of the common stock and at least 80 percent of the total number...of all other classes of stock of the corporation, but only if such organization or trust is not denied exemption under section 504 or an unlimited charitable... | |
 | United States - 1988 - 1290 pages
...80 percent oí the total combined voting power of all classes of stock entitled to vote, and "(ii) at least 80 percent of the total number of shares of all other classes of stock of the distributing corporation (except non voting stock which Is limited and preferred as to dividends).... | |
 | United States. Board of Tax Appeals - 1941 - 1356 pages
...petitioner. See also Rawco, Inc., Ltd., 37 BTA 128. Assuming, but not deciding, that Pratt acquired at least 80 percent of the voting stock and at least 80 percent of all other classes of shares of Dibble, we are yet of the opinion that there was no reorganization within... | |
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For the purposes of section 1033, the term control means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other... 
