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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 267
by United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970
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Code of Federal Regulations

1968
...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...
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Your Federal Income Tax for Individuals

United States. Internal Revenue Service - 1968
...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...
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Your Federal Income Tax for Individuals

United States. Internal Revenue Service - 1955
...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...
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Deficit Reduction Proposals: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1984 - 801 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 roĽ an imawdiate recognition of gain in Instances "where in a popular and economic sense there has...
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Tax Shelters, Accounting Abuses, and Corporate and Securities Reforms ...

United States. Congress. House. Committee on Ways and Means - 1984 - 578 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...
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Federal Taxation of Real Estate

Allan J. Samansky, James Charles Smith - 2017 - 750 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...
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Tax Reform Act of 1986: Conference Report (to Accompany H.R. 3838).

United States. Congress House - 1986
...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:...
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Taxation of Master Limited Partnerships: Scheduled for a Hearing Before the ...

United States. Congress. Joint Committee on Taxation - 1987 - 43 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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Tax Treatment of Master Limited Partnerships: Scheduled for Hearings Before ...

1987 - 41 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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Master limited partnerships: hearing before the Subcommittee on Taxation and ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1988 - 305 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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