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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 from Returns of Net Income - Page 5
by United States. Internal Revenue Service - 1951
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Reports of the Tax Court of the United States, Volume 109

United States. Tax Court - 1997 - 798 pages
...common parent corporation which is an includible 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 includible corporations (except the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973 - 824 pages
...ownership with a common parent which is an ineludible corpo ration 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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978 - 636 pages
...with a common parent corporation that is an ineludible corporation if 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...
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Internal Revenue Cumulative Bulletin, Issue 3, Volume 1

United States. Internal Revenue Service - 1978 - 668 pages
...— 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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Internal Revenue Cumulative Bulletin, Part 2

United States. Internal Revenue Service - 1976 - 720 pages
...a 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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Reports of the Tax Court of the United States, Volume 29

United States. Tax Court - 1958 - 1362 pages
...corporations; and (2) The common parent corporation owns directly stock possessing at least »5 f" centum of the voting power of all classes of stock and at least 05 per centum of •** class of the nonvotlng stock of at least one of the other Includlble corporations....
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Internal Revenue Bulletin: Cumulative bulletin, Part 2

United States. Internal Revenue Service - 1965 - 1150 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 of the Includible corporations * * * is owned directly by one or more of the other includible corporations:...
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Reports of the United States Tax Court, Volume 87

United States. Tax Court - 1987 - 1584 pages
...includible corporations; and (2) 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 includible corporations....
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Reports of the United States Tax Court, Volume 86

United States. Tax Court - 1986 - 1420 pages
...includible corporations: and (2) 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 includible corporations....
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Reports of the United States Tax Court, Volume 80

United States. Tax Court - 1983 - 1248 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 includible corporations (except the common parent corporation) is owned directly by one or more of...
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