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" For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through closely affiliated interests or by a nominee or nominees substantially all the stock of the other... "
Investigation of Concentration of Economic Power: Monograph - Page 38
by United States. Congress. House. Temporary National Economic Committee - 1940 - 207 pages
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Cases Decided in the Court of Claims of the United States, Volume 67

United States. Court of Claims - 1929 - 762 pages
...the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through...substantially all the stock of the other or others, * * *." The plaintiff did not " own directly or control through closely affiliated interests " or otherwise...
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Cases Decided in the Court of Claims of the United States, Volume 72

United States. Court of Claims - 1932 - 800 pages
...nominee or nominees substantially all the stock of the other or others, or (2) if substantially all of the stock of two or more corporations is owned or controlled by the same interests." The Turnpike Company owned directly 65 per cent of the outstanding stock of the Auto Company...
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Cases Decided in the Court of Claims of the United States, Volume 78

United States. Court of Claims - 1934 - 914 pages
...the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through closely affiliated interests or by nominee or nominees substantially all the stock of the other or others, * * * " contained in the Revenue...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others", or when substantially all of the stock...
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Journal of Accountancy, Volume 25

1918 - 498 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through...more corporations is owned or controlled by the same interests. 180. (c) For the purposes of Section 238 (par. 170-173) a domestic corporation which owns...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...(1) if one corporation owiis directly or controls through closely affiliated interests or by a nominw or nominees substantially all the stock of the other...more corporations is owned or controlled by the same interests. (c) For the purposes of section 238 a domestic corporation which owns a majority of the...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 pages
...specific. exemption of $3,000 is allowed. (b) Two or more domestic corporations are deemed to be affiliated if one corporation owns directly or controls through...substantially all the stock of the other or others; or, if substantially all the stock of two or more corporations is owned or controlled by the same interests....
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