 | United States. Federal Trade Commission - Electric industries - 1935 - 870 pages
...exchange the depositors or their assigns should have the ownership of at least 80 percent of the voting stock and at least 80 percent of the total number...of all other classes of stock of the corporation. "The chairman stated that he had been informed by said committee that the plan and deposit agreement... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1938 - 768 pages
...As used in this section the term "control" means the ownership of at least 80 percent of the voting stock and at least 80 percent of the total number...of all other classes of stock of the corporation. Acts of 1928, and 1932, section 141 (d), definition of "affiliated group": AB used in this section... | |
 | Administrative law - 1939 - 1522 pages
...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 the corporation (except nonvoting stock which is limited and preferred as to dividends) ; (b) The term "controlled... | |
 | Administrative law - 1939 - 1030 pages
...112 of the Revenue Act of 1932, when owning — ( 1) At least 80 percent of the voting stock, and (2) At least 80 percent of the total number of shares of all other classes of stock of the corporation. (d) As used in section 112 of the Revenue Act of 1932, as well as in other provisions of the Act, the... | |
 | United States - Law - 1965 - 1110 pages
...times on or after July 1, 1950, 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 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 - Law - 1988 - 1290 pages
...80 percent oí the total combined voting power of all classes of stock entitled to vote, and "(ii) at least 80 percent of the total number of shares of all other classes of stock of the distributing corporation (except non voting stock which Is limited and preferred as to dividends).... | |
 | Administrative law - 1971 - 324 pages
...permanently set aside or to be used exclusively for the purposes described in section 642 (c). §1.542-4 relating to amounts set aside for charitable purposes,...all other classes of stock of the corporation, and (iil) For the taxable year it Is not denied exemption under section 504 (a) or the unlimited charitable... | |
 | Administrative law - 2004 - 652 pages
...purposes, or described in a corresponding provision of the prior income tax law (such as section 162(a), Internal Revenue Code of 1939). (2) Exception. For...of all other classes of stock of the corporation. (iii) For the taxable year it is not denied exemption under section 504(a) or the unlimited charitable... | |
 | Administrative law - 1984 - 524 pages
...purposes, or described in a corresponding provision of the prior income tax law (such as section 162(a), Internal Revenue Code of 1939). (2) Exception. For...of all other classes of stock of the corporation. (iii) For the taxable year it is not denied exemption under section 504(a) or the unlimited charitable... | |
 | Administrative law - 1994 - 578 pages
...responding provision of the prior come tax law (such as section 18 Internal Revenue Code of 1939). §1.542-4 (2) Exception. For taxable years beginning after December...of all other classes of stock of the corporation. (ili) For the taxable year it is not denied exemption under section 504(a) or the unlimited charitable... | |
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For the purposes of section 1033, the term control 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 all other... 
