 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
 | 1973 - 882 pages
...corporation, which is an includible corporation, becomes the owner directly of 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 (not including nonvoting stock which Is limited and preferred... | |
 | 1974 - 422 pages
...parent corporation which is an ineludible corporation if — (1) Stock possessing at least 80 perecnt 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... | |
 | 1949 - 774 pages
...member of such an affiliated group at the time that the members of such group cease to own directly stock possessing at least 95 percent of the voting power of all classes of its stock, or at least 95 percent of each class of its nonvoting stock (not including nonvoting stock... | |
 | 1966 - 468 pages
...corporation, which is an includible corporation, becomes the owner directly of 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 (not including nonvoting stock which is limited and preferred... | |
 | 1970 - 772 pages
...corporation, which is an includible corporation, becomes the owner directly of 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 (not including nonvoting stock which is limited and preferred... | |
 | United States. Internal Revenue Service - 1980 - 172 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)... | |
 | 1981 - 1062 pages
...corporation, which is an includible corporation, becomes the owner directly of 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 (not including nonvoting stock which is limited and preferred... | |
| |
