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" ... at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends... "
Investigation of Conglomerate Corporations: Hearings Before Antitrust ... - Page 265
by United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970
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Taxation of Exchanges and Distributions Pursuant to Antitrust Decrees ...

United States. Congress. House. Committee on Ways and Means - 1959 - 106 pages
...means a corporation with respect to which at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock is owned or acquired by the distributing corporation immediately prior...
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Distributions Pursuant to Orders Enforcing the Antitrust Laws

United States. Congress. Senate. Committee on Finance - 1959 - 414 pages
...means a corporation with respect to which at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock is owned or acquired by the distributing corporation immediately prior...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of tbe total number of shares of all other classes of stock of the corporation. "(d) STOCK. — For purposes...
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The Code of Federal Regulations of the United States of America

1960 - 608 pages
...the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of tbe total number of shares of all other classes of stock (except non voting stock •which Is limited...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 566 pages
...and before the close of the taxable year such organization or trust has owned all of the common stock and at least 80 percent of the total number of shares...of all other classes of stock of the corporation, but only if such organization or trust is not denied exemption under section 504 or an unlimited charitable...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...the distributing corporation possessing at least 80 percent of the total combined voting power of all Print. Off. of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends),...
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Taxation of Exchanges and Distributions Pursuant to Antitrust Decrees ...

United States. Congress. House. Committee on Ways and Means - 1961 - 512 pages
...means a corporation with respect to which at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock Is owned by the distributing corporation. " ( d ) DEFINITION OF ANTITRUST...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1962 - 976 pages
...means a corporation with respect to which at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock is owned by the distributing qualified bank holding corporation. (d)...
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Reports of the Tax Court of the United States, Volume 39

United States. Tax Court - 1963 - 1190 pages
...means the ownership of stock possessing at least 80 percent of the total Woblned voting power of all classes of stock entitled to vote and at least 80 percent of ">« total number of shares of all other classes of stock of the corporation. 'SEC. 354. EXCHANGES...
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Housing and Community Development Legislation: Hearings Before the ...

United States Congress. House. Banking and Currency Committee - 1964 - 966 pages
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...of all other classes of stock of the corporation. For the kind of replacement property required and the time allowed for the replacement, see Replacement...
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