...company as defined in section 542. Thus, if at any time during the last half of the trust's taxable year more than 50 percent in value of its outstanding stock is owned (directly or indirectly under the provisions of section 544) by or for not more than 5 individuals, the stock ownership requirement...

...company as defined in section 542. Thus, if at any time during the last half of the trust's taxable year more than 50 percent in value of its outstanding stock is owned (directly or indirectly under the provisions of section 544) by or for not more than 5 individuals, the stock ownership requirement...

...section 543. and (2) Stock ownership requirement. At any time during the last half of the taxable year more than 50 percent in value of its outstanding stock...owned, directly or Indirectly, by or for not more than 5 individuals. Рог purposes of this paragraph, an organization described In section 503(b) or a...

...corporation will bo subject to the at risk rule if, at any time during the last half of the taxable year, more than 50 percent in value of its outstanding stock...owned, directly or indirectly, by or for not more than 5 individuals. The term "individuals" includes estates and trusts. (See sec. 641 (b).) Moreover, in...

...corporation will bo subject to the at risk rule if, at any time during the last half of the taxable year, more than 50 percent in value of its outstanding stock...owned, directly or indirectly, by or for not more than 5 individuals. The term "individuals"' includes estates and trusts. (See sec. 641(b).) Moreover, in...

...corporation will be subject to the at risk rule if. at any time during the last half of the taxable year, more than 50 percent in value of its outstanding stock...owned, directly or indirectly, by or for not more than 5 individuals. In applying this stock ownership rule, a pension trust, a supplemental employment itenefit...

...will be subject to the at risk rule if, at any tine during the last half of the taxable year, taore than 50 percent in value of its outstanding stock...owned, directly or indirectly, by or for not more than 5 individuals. In Epplying this stock o*.. Tier chip rule, a pension trust, a supplemental cnploycmnt...

...corporation will be subject to the at risk rule if, at any tine during the last half of the taxable year, more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not nore than 5 individuals, In applying this stock o*.:nership rule, a pension trust, a supplemental enployemnt...

...plus any amounts previously assessed or collected. relating to at-risk rules) with respect to which more than 50 percent in value of its outstanding stock...indirectly, by or for not more than five individuals (see sec. 542(a)(2)). A personal service corporation is a corporation which is a service organization...

...plus any amounts previously assessed or collected. relating to at-risk rules) with respect to which more than 50 percent in value of its outstanding stock...indirectly, by or for not more than five individuals (see sec. 542(aX2)). A personal service corporation is a corporation which is a service organization...