 | Corporations - 1951 - 984 pages
...company income; and (2) at any time during the last half of the taxable y OUT more than 50 percent in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. The term "personal holding company" does not include a corporation exempt from taxation under section... | |
 | United States. Internal Revenue Service - Corporations - 1951 - 530 pages
...defined in section 002, and at any time during the last half of the taxable year того (han 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individúala. (See sections 500-511.) K-(2). Foreign personal holding companies. — Section 337 (a)... | |
 | Corporations - 1953 - 1028 pages
...holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals. The term "personal holding company" does not include a corporation exempt from taxation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock in a personal holding company — (C) stock owned,... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock in a personal holding company — (C) stock owned,... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1936 - 1060 pages
...or securities, and (B) at any time during the last half of the taxable year more than 50 percentum in value of its outstanding stock Is owned, directly...indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate,... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1936 - 996 pages
...or securities, and (B) at any timf during the last half of the taxable year more than 50 percentum in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate,... | |
 | United States - Session laws - 1939 - 780 pages
...the amount includible therein as a dividend by reason of the application of section 334 (c) (2) ; and stock is owned, directly or indirectly, by or for...the United States, hereinafter called "United States gpoup". (b) EXCEPTIONS. — The term "foreign personal holding company" does not include a corporation... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...income ; and (2) STOCK OWNERSHIP REQUIREMENT. — At any time during the last half of the taxable year more than 50 per centum in value of its outstanding...indirectly, by or for not more than five individuals. (b) EXCEPTIONS. — The term "personal holding company" does not include a corporation exempt from... | |
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Is personal holding company Income as defined In section 403; * * * and (2) STOCK OWNERSHIP REQUIREMENT.— At any time during the last half of the taxable year more than 50 per centum In value of Its outstanding stock Is owned. • directly or Indirectly,... 
