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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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Reports of the Tax Court of the United States, Volume 28

United States. Tax Court - 1958
...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 nonvotlng stock of at least one of the other Includlble corporations....
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Mutual Security Act of 1958: Hearings Before the Committee on Foreign ...

United States. Congress. Senate. Committee on Foreign Relations - 1958 - 806 pages
...transaction is earned and at the time the dividend is received, stock possessing at least 80 per centum of the voting power of all classes of stock and at least 80 per centum of each class of nonvoting stock of such foreign corporation, to the extent that such...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - 1959 - 1044 pages
...of the 1939 Code which, for consolidated return purposes, required the ownership within the group of at least 95 percent of the voting power of all classes...least 95 percent of each class of the nonvoting stock (excluding such nonvoting preferred stock). In section 1504 (a) of the 1954 Code the definition of...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - 1959 - 1044 pages
...of the 1939 Code which, for consolidated return purposes, required the ownership within the group of at least 95 percent of the voting power of all classes...least 95 percent of each class of the nonvoting stock (excluding such nonvoting preferred stock). In section 1504 (a) of the 1954 Code the definition of...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...includible corporations; and (2) The common parent corporation owns directly stock possessing at least 80 is shown to have or to have had possession of such firearm, suc 80 percent of each class of the nonvoting stock of at least one of the other includible corporations....
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Renegotiation Board Regulations Under the Renegotiation Act of 1951 ...

United States. Renegotiation Board - 1962
...common parent corporation which is an ineludible corporation if (1) 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 of the Ineludible corporations (except the...
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Renegotiation Board Regulations Under the Renegotiation Act of ..., Issues 19-25

United States. Renegotiation Board - 1952
...(1) 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 of the inclubible corporations (except the common parent corporation) is owned directly by one or more of...
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The Code of Federal Regulations of the United States of America

1967
...) 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 morn of the other ineludible corporations; and (2) The common parent corporation owns directly stock...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978
... For purposes of subparagraph (A), if the common parent 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 first tier subsidiary, such subsidiary (and all other...
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Statistics of Income, 1962, Supplemental Report: Foreign Income and Taxes ...

United States. Internal Revenue Service - 1969 - 263 pages
...corporations meeting the following requirements: (1) a common parent corporation owned at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of nonvoting stock (except stock which was limited and preferred as to dividends)...
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