 | 1949 - 774 pages
...stock of Corporation K to the extent of 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 thereof) ; or (f ) The exchange of stock or securities solely for stock or securities... | |
 | 1968 - 268 pages
...immediately after the transfer 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 the total number of shares of all other classes of stock of such corporation (see section 368 (c) ) . In determining control under... | |
 | United States. Internal Revenue Service - 1968 - 164 pages
...own, immediately after the exchange, 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. CONDEMNATIONS AND INVOLUNTARY EXCHANGES. If you are compelled to exchange your property for other property... | |
 | United States. Internal Revenue Service - 1955 - 656 pages
...own, immediately after the exchange, at least 80 percent of the total combined voting stock of all classes of stock entitled to vote and at least 80 percent of the total number of all issued shares of all other classes of stock in the corporation. BASIS OF PROPERTY RECEIVED in a... | |
 | United States. Congress. Senate. Committee on Finance - 1984 - 816 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. f ro» an imawdiate recognition of gain in Instances "where in a popular and economic sense there has... | |
 | United States. Congress. House. Committee on Ways and Means - 1984 - 600 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. i overall productivity improvement. The proposed tax on appreciation is completely inconsistent with... | |
 | Allan J. Samansky, James Charles Smith - 1985 - 840 pages
...as "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...number of shares of all other classes of stock of the corporation."35 The taxpayer itself must acquire control. Control by related or affiliated persons... | |
 | United States. Congress House - 1986 - 942 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." (2) Paragraph (2) of section 368(a) is amended by adding at the end thereof the following new subparagraph:... | |
 | United States. Congress. Joint Committee on Taxation - 1987 - 50 pages
...exchange (sec. 351). Control is defined for this purpose as ownership of at least 80 percent of the stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock (sec. 368(c)). The control requirement for taxfree contributions by shareholders... | |
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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... 
