 | 1989
...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... | |
 | United States. Tax Court - 1989
...(c)) at least 80 percent of the total combined voting power of all classes of stock of a corporation entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock of such corporation, and "(2) such corporation has been engaged in the... | |
 | Alan S. Gutterman - 1995 - 387 pages
...defined as 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.19 The "solely for voting stock" requirement is strictly enforced, and... | |
 | Scott Brewer - 1998 - 388 pages
...as: the ownership of stock possessing at least So 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."' It should be clear why this concept is relatively easy to program into the TAXMAN system: it is a concept... | |
 | Howard Abrams, Richard L. Doernberg - 1999 - 1000 pages
...which requires that the transferors own 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. Like many provisions in the corporate tax area, the 80 percent requirement... | |
 | 2000
...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...shares of all other classes of stock of the corporation (sec. 368(c)). For purposes of determining whether two corporations are sufficiently affiliated so... | |
 | 2003
...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 each other class of stock of the corporation (the "Control Requirement"). See lRC §§ 351(a), 368(c);... | |
 | Alexandra Reed Lajoux, H. Peter Nesvold - 2003 - 350 pages
...distributions); (2) the parent must possess at least 80 percent of the total combined voting power of all classes entitled to vote and at least 80 percent of the total number of shareholders of all other classes of stock (expect nonvoting stock, which is limited and preferred... | |
 | Congress (U.S.), Joint Committee on Taxation Staff - 2005 - 430 pages
..."control" as 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. This section 355 definition of "control" is the definition generally used for purposes of the tax provisions... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...in control must own stock processing 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 each class of nonvoting stock of the corporation.205 (ii) Distribution of Control In addition to... | |
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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... 
