 affiliated group" means one or more chains of corporations 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...  Investigation of Concentration of Economic Power: Monograph - Page 38by United States. Congress. House. Temporary National Economic Committee - 1940 - 207 pagesFull view - About this book
 | United States - 1928 - 268 pages
...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...common parent corporation owns directly at least 95 per centum of the stock of at least one of the other corporations. As used in this subsection the term... | |
 | 1954 - 766 pages
...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 percent of the total combined voting power... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...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...common parent corporation owns directly at least 95 per centum of the stock of at least one of the other corporations. As used in this subsection the term... | |
 | United States. Internal Revenue Service - 1931 - 1916 pages
...being owned directly by one or more of the other corporations, and the common-parent corporation owning directly at least 95 percent of the stock of at least one of the other corporations. Of the consolidated returns for 1932, 1,272 showed net income aggregating $502,380,939.... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...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...common parent corporation owns directly at least 95 per cent of the stock of at least one of the other corporations. The term "stock," as used in the definition,... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...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...common parent corporation owns directly at least 95 per centum of the stock of at least one of the other corporations. As used in this subsection the term... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...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...common parent corporation owns directly at least 95 per centum of the stock of at least one of the other corporations. As used in this subsection the term... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...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...common parent corporation owns directly at least 95 per centum of the stock of at least one of the other corporations ; and (3) Each of the corporations... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...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...common parent corporation owns directly at least 95 per centum of the stock of at least one of the other corporations ; and (3) Each of the corporations... | |
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