 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...this section the term "control" means the ownership of 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. SEC. 113. BASIS FOR DETERMINING GAIN on LOSS. (a) Property... | |
 | United States - 1921 - 642 pages
...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... | |
 | United States - 1922 - 1028 pages
...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 - 1922 - 756 pages
...persons are, "in control" of a corporation when owning at least 80 per centum of the \oting stock and at least 80 per centum of the total number of shares of all other clnsses of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...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 - 1923 - 148 pages
...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
...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
...this section the term "control" means the ownership of 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. ART. 1571. Eecognition of gain or loss. — In the case... | |
 | Eric Louis Kohler - 1924 - 514 pages
...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... | |
 | John F. Sherwood - 1925 - 206 pages
...this section the term "control" means the ownership of 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. Basis for Determining Gain or Loss, Depletion, and Depreciation.... | |
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... at least 80 per centum of the total combined voting power of all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock... 
