 | United States - 1953 - 1744 pages
...subsection (b) or the $25,000 minimum excess profits credit provided in the last sentence of section 431, s (i) and (ii)) by such employer during the preceding calendar quar For the purposes of this subsection, control means the ownership of stock possessing at least 80 per... | |
 | 1971 - 1792 pages
...11(d), or the $100,000 accumulated earnings credit provided In paragraph (2) or (3) of section 535(c). unless such transferee corporation shall establish...purposes of subsection (a). the term “control” means(1) With respect to a transferee corporation described in subsection (a) (1) or (2), the ownership... | |
 | 1966 - 508 pages
...(c) or the $100,000 accumulated earnings credit provided in paragraph (2) or (3) of section 535 (c), unless such transferee corporation shall establish...or credit was not a major purpose of such transfer. For purposes of this section, control means the ownership of stock possessing at least 80 percent of... | |
 | 1961 - 636 pages
...(c) or the $100,000 accumulated earnings credit provided in paragraph (2) or (3) of section 535 (c), unless such transferee corporation shall establish...or credit was not a maJor purpose of such transfer. For purposes of this section, control means the ownership of stock possessing at least 80 percent of... | |
 | 1954 - 1486 pages
...profits credit provided In the last sentense of sectIon 431, unless such transferee corporatIon ahall establish by the clear preponderance of the evidence...or credit was not a major purpose of such transfer. For the purposes of this subsection, control means the ownership of stock possessing at least 80 per... | |
 | 2000 - 1264 pages
...January 1, 1975) provided in paragraph (2) or (3) of section 535U; i. unless the transferee establishes by the clear preponderance of the evidence that the...such exemption or credit was not a major purpose of the transfer. (b) Purpose of section 1551. The purpose of section 1551 is to prevent avoidance or evasion... | |
 | 1969 - 756 pages
...paragraph (2) or (3) of section 535 (c), unless the transferee establishes by the clear preponderance oí the evidence that the securing of such exemption or credit was not a major purpose of the transfer. (b) Purpose of section 1551. The purpose of section 1551 is to prevent avoidance or evasion... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...Same as 1950. Sec. 22. Gross incomc. Sec. 22. (a) General definition Same as 1950. of section 431, unless such transferee corporation shall establish...or credit was not a major purpose of such transfer. For the purposes of this subsection, control means the ownership of stock possessing at least 80 per... | |
 | United States. Internal Revenue Service - 1955 - 752 pages
...provided in the last sentence of section 431, unless such transferee corporation shall establish by clear preponderance of the evidence that the securing...or credit was not a major purpose of such transfer. Rules are provided for the determination of the ownership of stock for the purposes of the subsection.... | |
 | 1961 - 88 pages
...provided in section 11 (c) or the $100,000 accumulated earnings credit provided in section 535 (c), unless such transferee corporation shall establish...or credit was not a major purpose of such transfer. For the purposes of section 1551, control means the ownership of stock possessing at least 80 percent... | |
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... unless such transferee corporation shall establish by the clear preponderance of the evidence that the securing of such exemption or credit was not a maJor purpose of such transfer. 
