 | 1953 - 1028 pages
...consolidated return for income tax purposes is defined by section 141 (d) of the Internal Revenue Code as "one or more chains of ineludible corporations connected...ineludible corporation if (1) stock possessing at least 95 percent of the voting power of all classes of stock and at least 95 percent of each class of the... | |
 | 1954 - 766 pages
...(1) stock possessing at least 95 percent of the voting power of all classes of stock and at least 95 percent of each class of the nonvoting stock of each...common parent corporation) is owned directly by one or more of the other ineludible corporations; and (2) the common parent corporation owns directly stock... | |
 | 1939 - 1522 pages
...directly by one or more of the other corporations and the common parent corporation owns directly stock possessing at least 80 percent of the voting power...80 percent of each class of the nonvoting stock of at least one of the other corporations. As used in the preceding sentence, the term "stock" does not... | |
 | United States - 1953 - 1744 pages
...for the entire group. (d) Definition of "affiliated group". As used in this section, an "affiliated group" means one or more chains of ineludible corporations...ineludible corporation if— (1) Stock possessing at least 95 per centum of the voting power of all classes of stock and at least 95 per centum of each class... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...Chapter 2. Sec. 141. (d) Definition of "affiliated group." — As used in this section, an "affiliated group" means one or more chains of ineludible corporations...corporation which is an ineludible corporation if — Sec. 141. (d) (1) Stock possessing at least 95 per centum of the voting power of all classes of... | |
 | United States. Internal Revenue Service - 1945 - 2272 pages
...consolidated return for income tax purposes is defined by section 141(d) of the Internal Revenue Code as "one or more chains of ineludible corporations connected...ineludible corporation if (1) stock possessing at least 95 percent of the voting power of all classes of stock and at least 95 percent of each class of the... | |
 | United States. Military Renegotiation Policy and Review Board - 1955 - 514 pages
...more of the other includible corporations ; and (2) The common parent corporation owns directly stock possessing at least 80 percent of the voting power...80 percent of each class of the nonvoting stock of at least one of the other Includlble corporations. As used in this subsection, the term "stock" does... | |
 | 1973 - 424 pages
...more of the other includible corporations; and (2) The common parent corporation owns directly stock possessing at least 80 percent of the voting power...80 percent of each class of the nonvoting stock of at least one of the other includible corporations. As used in this subsection, the term "stock" does... | |
 | 1971 - 1792 pages
...more of the other includible corporations; and (2) The common parent corporation owns directly stock possessing at least 80 percent of the voting power...80 percent of each class of the nonvoting stock of at least one of the other includible corporations. As used in this subsection, the term “stock”... | |
 | 1982 - 972 pages
...common parent corporation, which is an includible corporation, becomes the owner directly of stock possessing at least 80 percent of the voting power...of stock and at least 80 percent of each class of nonvoting stock (not including nonvoting stock which is limited and preferred as to dividends) of another... | |
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Stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of each of the... 
