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" The common parent corporation owns directly stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of at least one of the other Includlble corporations. As used in... "
Statistics of Income - Page 7
by United States. Internal Revenue Service - 1952
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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951
...one or more of the other ineludible corporations; and (2) the common parent corporation owns directly stock possessing at least 95 percent of the voting...95 percent of each class of the nonvoting stock of at least one of the other ineludible corporations." For 1946 the number of consolidated returns for...
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Decisions and Reports, Volume 25

United States. Securities and Exchange Commission - 1953
...which the Company presently owns or may hereafter acquire, directly or Indirectly, stock posBessIng at least 95 percent of the voting power of all classes of stock and at least (•'- percent of each class, of non-rotlng stock except non-rotlng stock which la limited and preferred...
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The Code of Federal Regulations of the United States of America Having ...

1939
...involved became a member of the group, common parent corporation or subsidiary, as the case may be, stock possessing at least 95 percent of the voting power of all classes of its stock then outstanding and at least 95 percent of each class of its nonvoting stock then outstanding...
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United States Code

United States - 1953
...parent corporation which is an ineludible corporation if— (1) Stock possessing at least 95 per centum ses per centum of each class of the nonvoting stock of each of the ineludible corporations (except the...
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United States Code

United States - 1988
...first tier subsidiary, and if the first tier subsidiary owns directly stock possessing at least 50 percent of the voting power of all classes of stock, and at least 50 percent of each class of nonvoting stock, in a second tier subsidiary of the common parent, such...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...which is an ineludible corporation if — Sec. 141. (d) (1) Stock possessing at least 95 per centum of the voting power of all classes of stock and at least 95 per centum of each class of the nonvoting stock of each of the ineludible corporations (except the...
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The Code of Federal Regulations of the United States of America

1966
...) Stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of each...common parent corporation) is owned directly by one or mor» of the other ineludible corporations; and (2) The common parent corporation own» directly stock...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954
...that the common parent corporation, which Is an Includible corporation, becomes the owner directly of stock possessing at least 95 percent of the voting...of stock and at least 95 percent of each class of nonvoting stock (not including nonvoting stock which is limited and preferred as to dividends) of another...
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The Code of Federal Regulations of the United States of America

1949
...member of such an affiliated group at the time that the members of such group cease to own directly stock possessing at least 95 percent of the voting power of all classes of its stock, or at least 95 percent of each class of its nonvoting stock (not including nonvoting stock...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978
...corporations; and (2) The common parent corporation owns directly stock possessing at least 95 per centum of the voting power of all classes of stock and at least 95 per centum of each class of the non-voting stock of at least one of the other includible corporations....
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