 | Administrative law - 1939 - 1522 pages
...regulations in this part a new vessel is considered as constructed or acquired by the taxpaper if constructed or acquired by a corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each class of stock of the corporation. §... | |
 | United States - 1941 - 1300 pages
...this section a vessel shall be considered as constructed or acquired by the taxpayer if constructed or acquired by a corporation at a time when the taxpayer owns at least 96 per centum of the total number of shares of each class of stock of the corporation. (ro) The terms... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...this section a vessel shall be considered as constructed or acquired by the taxpayer if constructed or acquired by a corporation at a time when the taxpayer...meaning as in chapter 1 of the Internal Revenue Code. "(n) The terms 'contract for the construction' and 'construction contract,' as used in this section,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...this section a vessel shall be considered as constructed or acquired by the taxpayer if constructed or acquired by a corporation at a time when the taxpayer...meaning as in chapter 1 of the Internal Revenue Code. " (n) The terms 'contract for the construction' and 'construction contract,' as used in this section,... | |
 | Administrative law - 1998 - 816 pages
...this section a vessel shall be considered as constructed or acquired by the taxpayer if constructed or acquired by a corporation at a time when the taxpayer...meaning as in chapter 1 of the Internal Revenue Code. (n) The terms contract for the construction and construction contract, as used In this section, shall... | |
 | Administrative law - 1977 - 1370 pages
...this section a vessel shall be considered as constructed or acquired by the taxpayer if constructed or acquired by a corporation at a time when the taxpayer...shares of each class of stock of the corporation. (mi The terms used in this section shall have the same meaning as in chapter 1 of the Internal Revenue... | |
 | Administrative law - 1976 - 478 pages
...considered as constructed or acquired by the taxpayer If constructed or acquired by a corporation as a time when the taxpayer owns at least 95 per centum...shares of each class of stock of the corporation. (in) The terms used In this section shall have the same meaning as in chapter 1 o¿ the Internal Revenue... | |
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For the purposes of this section a vessel shall be considered as constructed or acquired by the taxpayer if constructed or acquired by a corporation at a time when the taxpayer owns at least 95 per centum of the total number of shares of each class of... 
