| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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)... | |
| 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... | |
| 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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