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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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The Code of Federal Regulations of the United States of America

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...
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Reports of the Tax Court of the United States, Volume 93

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...
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The Law of Domestic and International Strategic Alliances: A Survey for ...

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...
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Evolution and Revolution in Theories of Legal Reasoning: Nineteenth Century ...

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...
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Essentials of United States Taxation

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...
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Description of Revenue Provisions Contained in the President's Fiscal Year ...

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...
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Report of Investigation of Enron Corporation and Related Entities ..., Volume 3

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);...
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The Art of M&A Structuring: Techniques for Mitigating Financial, Tax and ...

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...
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Options to Improve Tax Compliance and Reform Tax Expenditures

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...
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Bankruptcy and Insolvency Taxation

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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