 | 1967 - 416 pages
...ownership, directly .or indirectly, of 60 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | 1972 - 332 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. § 1.503 (c)-l Prohibited transactions. (a) In general. The term "prohibited transaction"... | |
 | 1970 - 428 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | 1966 - 404 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | 1971 - 332 pages
...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. § 1.503 (c)-l Prohibited transactions. (a) In general. The term "prohibited transaction"... | |
 | 1968 - 404 pages
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | 1973 - 532 pages
...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classee of stock entitled to vote or 50 percent or more of...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | United States - 1976 - 424 pages
...be considered a subsidiary if the parent owns 50 percent or more of the combined voting power of all classes of stock entitled to vote, or 50 percent or more of the total value of shares of all classes of stock outstanding. "(iv) For purposes of this subparagraph, in deter- Total assets.... | |
 | 1966 - 468 pages
...estate, or trust owns stock possessing 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of all classes of stock in a corporation, the provisions of subparagraph (4) of this paragraph shall apply.... | |
 | 1970 - 772 pages
...estate, or trust owns stock possessing 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of all classes of stock in a corporation, the provisions of subparagraph (4) of this paragraph shall apply.... | |
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... such creator or person through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the... 
