 | United States - Law - 1965 - 1110 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...loans. For purposes of the application of paragraph (IMA), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | United States - Law - 1964 - 1098 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...loans. For purposes of the application of paragraph (1)(A), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | United States - Law - 1983 - 968 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. For purposes of the preceding sentence, a shareholder-employee (as defined in section... | |
 | Administrative law - 1969 - 324 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...loans. For purposes of the application of paragraph (1)(A), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | Administrative law - 1972 - 692 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...loans. For purposes of the application of paragraph (1)(A). the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | Administrative law - 1974 - 484 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...of stock of the corporation. (2) Special rule for loam. For purposes of the application of paragraph (1) (A), the following rules shall apply with respect... | |
 | Administrative law - 1971 - 324 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. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"... | |
 | Administrative law - 1966 - 396 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... | |
 | Administrative law - 1992 - 1396 pages
...section)— (i) In the case of a corporation, 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 such corporation. (ii) In the case of a trust or an estate, an actuarial interest... | |
 | Administrative law - 1997 - 828 pages
...§1.414(o>4) (i) In the case of a corporation, SO 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 or such corporation, (11) In the case of a trust or an estate, an actuarial interest... | |
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... 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 corporation. 
