 | United States. Securities and Exchange Commission - Securities - 1953 - 828 pages
...Investments of qualified regulated Investment companies, requires that at the close of each quarter of the taxable year at least 50 percent of the value of the total assets of a company be represented by cash and cash Items, Oovernment securities, securities of other regulated... | |
 | Administrative law - 1960 - 880 pages
...investments. (1) Subparagraph (A) of section 851 (b) (4) requires that at the close of each quarter of the taxable year at least 50 percent of the value of the total assets of the taxpayer corporation be represented by one or more of the following: (1) Cash and cash items,... | |
 | Administrative law - 1961 - 566 pages
...investments. (1) Subparagraph (A) of section 851 (b) (4) requires that at the close of each quarter of the taxable year at least 50 percent of the value of the total assets of the taxpayer corporation be represented by one or more of the following: (i) Cash and cash items,... | |
 | United States. Internal Revenue Service - Internal revenue - 1976 - 612 pages
...inserting after paragraph (4) the following new paragraph (5) : "(5) EXEMPT-INTEREST DIVIDENDS.— If, at the close of each quarter of its taxable year, at least 50 percent of the value (as defined in section 851 (c) (4)) of the totaf assets of the regulated investment company consists... | |
 | United States - Government publications - 1976 - 424 pages
...inserting after paragraph (4) the following new paragraph (5) : "(5) EXEMPT-INTEREST DIVIDENDS. — If, at the close of each quarter of its taxable year, at least 50 percent of the value (as defined in section 851 (c) (4)) of the total assets of the regulated investment company consists... | |
 | United States. Congress. Senate. Committee on Finance - Income tax - 1976 - 528 pages
...inserting after paragraph (4) the following new paragraph (5) : "(5) EXEMPT- INTEREST DIVIDENDS. — If at the close of each quarter of its taxable year at least 50 percent of the value (as defined in section 851 (c) (4)) of the total assets of the regulated investment company consists... | |
 | Administrative law - 1967 - 528 pages
...investments. (1) Subparagraph (A) of section 851 (b) (4) requires that at the close of each quarter of the taxable year at least 50 percent of the value of the total assets of the taxpayer corporation be represented by one or more of the following: (i) Cash and cash items,... | |
 | Administrative law - 1972 - 580 pages
...investments. (1) Subparagraph (A) of section 851 (b) (4) requires that at the close of each quarter of the taxable year at least 50 percent of the value of the total assets of the taxpayer corporation be represented by one or more of the following: (i) Cash and cash items,... | |
 | Mortgages - 1983 - 28 pages
...years, must account for less than 30 percent of the REIT's income.6 A REIT satisfies the asset tests if, at the close of each quarter of its taxable year, at least 75 percent of the value of its assets is represented by real estate, cash and cash items (including... | |
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Subparagraph (A) of section 851 (b) (4) requires that at the close of each quarter of the taxable year at least 50 percent of the value of the total assets of the... 
