 | United States - 1928 - 268 pages
...connected through stock ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95... | |
 | 1954 - 766 pages
...of slock entitled to vote, or more than 50 percent of the total valué* of shares of all с!амея of stock, of each of the corporations (except the...common parent corporation) is owned directly by one or more of the other corporations and (b) the common parent corporation owns directly more than SO... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...connected through stock ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations ; and (2) The common parent corporation owns directly at least 95... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 pages
...connected through stock ownership with a common parent corporation if — (1) At least 95 per cent of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...connected through stock ownership with a common parent corporation if— (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...connected through stock ownership with a common parent corporation if — (1) At least 95 per cent of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...connected through stock ownership with a common parent corporation If — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations : and (2) The common parent corporation owns directly at least 95... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...connected through stock ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations ; and (2) The common parent corporation owns directly at least 95... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...connected through stock ownership with a common parent corporation if— (1) At least 05 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95... | |
 | United States. Bureau of Internal Revenue - 1936 - 56 pages
...connected through stock ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations ; and (2) The common parent corporation owns directly at least 95... | |
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... of the total value of shares of all classes of stock, of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations... 
