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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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Corporate Disclosure: Hearings Before the Subcommittee on ..., Parts 1-2

United States. Congress. Senate. Committee on Government Operations. Subcommittee on Budgeting, Management, and Expenditures, United States. Congress. Senate. Government Operations Committee - 1974 - 947 pages
...owned by one or more of the other corporations and where the common parent owns stock possessing 80 percent of the voting power of all classes of stock and at least 80 percent of each class of nonvoting stock in one of the corporations) are allowed a 100 percent dividend...
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Corporate Disclosure: Hearings Before the Subcommittee on Budgeting ...

United States. Congress. Senate. Committee on Government Operations. Subcommittee on Budgeting, Management, and Expenditures - 1974
...owned by one or more of the other corporations and where the common parent owns stock possessing 80 percent of the voting power of all classes of stock and at least 80 percent of each class of nonvoting stock in one of the corporations) are allowed a 100 percent dividend...
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Corporate Disclosure: Hearings Before the Subcommittee on ..., Parts 1-2

United States. Congress. Senate. Committee on Government Operations. Subcommittee on Budgeting, Management, and Expenditures, United States. Congress. Senate. Government Operations Committee - 1974 - 947 pages
...owned by one or more of the other corporations and where the common parent owns stock possessing 80 percent of the voting power of all classes of stock and at least 80 percent of each class of nonvoting stock in one of the corporations) are allowed a 100 percent dividend...
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The Code of Federal Regulations of the United States of America

1974
...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...
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Code of Federal Regulations

1949
...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...
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Code of Federal Regulations

1966
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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...
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Statistics of Income, Supplemental Report, 1974: International Income and ...

1980 - 158 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1981
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1987
...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...
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