 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. Congress. House. Committee on Ways and Means - 1966 - 1434 pages
...corporations, and there is a common parent corporation; 80 percent control, in this case, means 80 percent of the voting power of all classes of stock and at least 80 percent of each class of nonvoting stock. Tn the consolidated return, intercompany transactions... | |
 | 1969 - 448 pages
...includlble 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.... | |
 | 1971 - 412 pages
...renegotiation of a related group. Paragraph (c) provides as follows: (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... | |
 | 1972 - 868 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 nonvotlng stock (not Including nonvotlng stock which is limited and preferred... | |
 | United States. Internal Revenue Service - 1955 - 1402 pages
...includible corporations; and (2) The common parent corporation owns directly stock possessing at least SO 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 80 percent of each class of the nonvoting... | |
 | United States. Congress. Senate. Committee on Finance - 1963 - 290 pages
...return in lieu of having each corporation file a separate tax return. For this purpose, 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 subsidiary corporation must be owned directly... | |
 | 1967 - 548 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... | |
 | 1968 - 728 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... | |
 | 1972 - 416 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.... | |
 | 1968 - 432 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 includlble corporations.... | |
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