 | United States - 1965 - 1110 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (IMA), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | United States - 1964 - 1098 pages
...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (1)(A), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | United States - 1983 - 968 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. For purposes of the preceding sentence, a shareholder-employee (as defined in section... | |
 | 1972 - 692 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (1)(A). the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | 1969 - 324 pages
...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...loans. For purposes of the application of paragraph (1)(A), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | 1971 - 324 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"... | |
 | 1997 - 828 pages
...§1.414(o>4) (i) In the case of a corporation, SO percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock or such corporation, (11) In the case of a trust or an estate, an actuarial interest... | |
 | 1992 - 1396 pages
...section)— (i) In the case of a corporation, 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of such corporation. (ii) In the case of a trust or an estate, an actuarial interest... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 948 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation; and "That no part of the income or corpus of such trust or organization may be paid to... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 958 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of ail classes of stock entitled to vote or 50 percent or more of the total value of shares of all clashes of stock of the corporation ; and "That no part of the income or corpus of such trust or... | |
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... through the ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. 
