... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. Internal Revenue Bulletin: Cumulative bulletin - Page 78by United States. Internal Revenue Service - 1964Full view - About this book
| United States - 1983 - 968 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. For purposes of the preceding sentence, a shareholder-employee... | |
| 1971 - 1792 pages
...meaning of subsections (d) (1) and (e) (4)), 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...subsidiary corporation shall be treated as excluded stock(i) Stock in the subsidiary corporation held by a trust which is part of a plan of deferred compensation... | |
| 1966 - 508 pages
...referred to as "parent corporation") owns 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...shares of all classes of stock in another corporation (hereinafter in this paragraph referred to as "subsidiary corporation") , the provisions of subparagraph... | |
| 1997 - 948 pages
...referred to as "parent corporation") owns 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...shares of all classes of stock in another corporation (hereinafter in this paragraph referred to as "subsidiary corporation"), the provisions of subparagraph... | |
| 1969 - 990 pages
...(within the meaning of subsection (d)(2)), 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...the total value of shares of all classes of stock In a corporation, the following stock of such corporation shall be treated as excluded stock — (1) Stock... | |
| 1999 - 1302 pages
...paragraph (b) of §1.1563-3) stock possessing 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...the total value of shares of all classes of stock in a corporation, the provisions of subparagraph (4) of this paragraph shall apply. In determining whether... | |
| 1997 - 828 pages
...§1.414(o>4) (i) In the case of a corporation, SO percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock or such corporation, (11) In the case of a trust or an estate, an actuarial interest... | |
| 1966 - 396 pages
...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable... | |
| 1971 - 324 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. Mere participation by such a trust in such a transaction constitutes... | |
| 1998 - 1136 pages
...corporation") owns 50 percent or more of the total combined voting power of all (2) Treasury stock. classes of stock entitled to vote or 50 percent or more of the total value of abares of all classes of stock in another corporation (hereinafter in this paragraph referred to as... | |
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