 | 1993
...means trie 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) All of the details in connection with an involuntary conversion of property at a gain (including... | |
 | 2000
...corporation which owns 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 person, under such circumstances that the vote of a required... | |
 | 1998
...corporation which owns stock possessing at least 80 percent of the total combined voting power of all 3 ` 2t b A@Q ! 2 "&f#70 = q?2{ 6a H ~ 0 E< N ?ﰃ ,ɟ a of all other classes of stock of such per-son, under such circumstances that the vote of a required... | |
 | 2003
...exempt organization 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 the total number of shares of all other classes of stock of such corporation. (b) Nonstock organization. In the case of a nonstock... | |
 | 2000
...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 «•bares of all other classes of stock of such corporation (see section 368(c)). In determining control... | |
 | United States. Internal Revenue Service - 1968
...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.* On September 28, 1961, the day before the first rights distribution, Pacific owned all of the common... | |
 | United States. Internal Revenue Service - 1962
...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)... | |
 | United States. Internal Revenue Service - 1968
...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 the total number of shares of all other classes of stock of t lie corporation. Section 351 (c) of the Code provides the special... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 2443 pages
...a corporation owning 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 another corporation." Under Sections 312(c) and (d), for the purposes... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1955
...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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