 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 from Returns of Net Income - Page 5by United States. Internal Revenue Service - 1951Full view - About this book
 | United States. Tax Court - 1958 - 1388 pages
...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.... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1958 - 834 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 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... | |
 | United States. Renegotiation Board - 1962 - 284 pages
...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... | |
 | United States. Renegotiation Board - 1952 - 616 pages
...(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... | |
 | 1967 - 540 pages
...) 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... | |
 | United States. Internal Revenue Service - 1973
...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 nonvoting stock of each of the ineludible corporations (except the common... | |
 | United States. Internal Revenue Service - 1969 - 276 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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