 For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.  Reports of the United States Tax Court - Page 46by United States. Tax Court - 1989Full view - About this book
 | United States. Internal Revenue Service - 1951 - 530 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation. H. Returns of certain corporations. — Domestic corporations... | |
 | 1939 - 1522 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock of the corporation. To "acquire, on or after October 8, 1940. . . . Control",... | |
 | United States - 1965 - 1110 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation. (b) Power of Secretary or his delegate to allow deduction,... | |
 | United States. Internal Revenue Service - 1945 - 2272 pages
...means f ! < ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation. H. Returns of certain corporations.—Domestic corporations... | |
 | 1969 - 268 pages
...means the ownership of stock possessing ni least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50...sentence) of a corporation which in turn owns at least 60 percent of the total combined voting power of all stock entitled to vote of another corporation,... | |
 | 1959 - 1584 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50...meaning of the preceding sentence) of a corporation the total -percept, of -of, ,all -stock ,tp, vpe',pf ^notaer, corporation, or owns at least 50 percent... | |
 | 1979 - 350 pages
...combined voting power of all classes of stock entitled to vote, or at least 5O percent of the total value of shares of all classes of stock. If a person (or...owns at least 50 percent of the total combined voting power or all stock entitled to vote of another corporation, or owns at least 50 percent of the total... | |
 | 1975 - 324 pages
...combined voting power of all classes of stock entitled to vote, or at least 60 percent of the total value of shares of all classes of stock. If a person (or...sentence) of a corporation which in turn owns at least 60 percent of the total combined voting power or all stock entitled to vote of another corporation,... | |
 | 2001 - 580 pages
...greater interest means stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock. (2) Valuation. For purposes of section 355(d)(4) and this section, all shares... | |
 | 1966 - 180 pages
...than 50 percent of the total value of shares of all classes of stock, of a corporation. If a person is in control (within the meaning of the preceding sentence) of a corporation which in turn owns more than 50 percent of the total combined voting power of all classes of stock entitled to vote of... | |
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