 | Philippines - 1980 - 194 pages
...case of an investment company where 018463-A— 9 at any time during the taxable year more than fifty per centum in value of its outstanding stock is owned, directly or indirectly, by one person. "(c) Evidence determinative of purpose. — That fact that the earnings or profits of a... | |
 | 1951 - 984 pages
...company income; and (2) at any time during the last half of the taxable y OUT more than 50 percent in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. The term "personal holding company" does not include a corporation exempt from taxation under section... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...defined in section 002, and at any time during the last half of the taxable year того (han 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individúala. (See sections 500-511.) K-(2). Foreign personal holding companies. — Section 337 (a)... | |
 | 1953 - 1028 pages
...holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals. The term "personal holding company" does not include a corporation exempt from taxation... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock in a personal holding company— (C) stock owned,... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 348 pages
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 364 pages
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...the outstanding stock of the corporation is, at any tune during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock in a personal holding company — (C) stock owned,... | |
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At any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals. 
