 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
 | 1987 - 776 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... | |
 | Howard Abrams, Richard L. Doernberg - 1999 - 1044 pages
...chains of includible corporations connected to a common parent such that: (a) stock with at least 80 percent of the voting power of all classes of stock and at least 80 percent of the value of each includible corporation must be owned directly by one or more of the... | |
 | Jacob Stewart Seidman - 2003 - 972 pages
...corporation) is owned directly by one or more of the other corporations, and the common parent owns directly stock possessing at least 95 percent of the voting power of all classes of stock of at least one of the other corporations, excluding, in computing such voting power, stock held by... | |
 | 2003 - 1082 pages
...whether OPI is an affiliate of Enron Prior to 1984, section 1504 required that a corporation own 80 percent of the voting power of all classes of stock and at least 80 percent of each class of nonvoting stock of another corporation in order to file a consolidated... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...tests must be met. First, the parent must directly own the subsidiary's 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. Second, more than 90 percent of the subsidiary's aggregate... | |
 | 1954 - 1390 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... | |
 | 1956 - 786 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. Congress. House. Committee on Foreign Affairs - 1957 - 1748 pages
...from the transaction is earned and at the time the dividend is received, 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 such foreign corporation, to the extent that such dividend... | |
 | 1967 - 454 pages
...renegotiation proceeding for the related group's fiscal year under review. (c) 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 corporate member of the group (except the common... | |
 | 1971 - 782 pages
...common parent corporation which is an includible corporator' 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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