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" ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation. "
Internal Revenue Cumulative Bulletin - 13. lappuse
autors: United States. Internal Revenue Service - 1978
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 696 lapas
...corporation, ownership of stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote or more than 50...section) of more than 50 percent of the trust or estate; (ill) In the case of a partnership, ownership of more than 50 percent of the profit interest or capital...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1984 - 1356 lapas
...corporation, ownership of stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote or more than 50...section) of more than 50 percent of the trust or estate; (Hi) In the case of a partnership, ownership of more than 50 percent of the profit interest or capital...
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The Code of Federal Regulations of the United States of America

2001 - 600 lapas
...corporation, ownership of stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote or more than 50...an actuarial interest (determined under paragraph (1) of this section) of more than 50 percent of the trust or estate; (iii) In the case of a partnership,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1985 - 1654 lapas
...total combined voting power of all classes of stock en274 istemed ¿av•nu. SrvIc., Treasury tilled to vote or more than 50 percent of the total value...trust or estate, ownership of an actuarial interest (determlned under paragraph (f) of this section) of more than 50 percent of the trust or estate; (Iii)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1995 - 938 lapas
...more than 50 percent of the total value of the shares of all classes of stock of the corporation; (il) In the case of a trust or estate, ownership of an...section) of more than 50 percent of the trust or estate; (lit) In the case of a partnership, ownership of more than 50 percent of the profit interest or capital...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1986 - 1092 lapas
...corporation, ownership of stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote or more than 50...value of the shares of all classes of stock of the corporation, and (B) In the case of an organization which is an estate or trust, ownership of an actuarial...
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The Code of Federal Regulations of the United States of America

2004 - 636 lapas
...least 80 percent of the total value of the shares of all classes of stock of the corporation; (ii) In case of a trust or estate, ownership of an actuarial...(determined under paragraph (f) of this section) of a least 80 percent of the trust or estate; (iii) In the case of a partnership, ownership of at least...
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The Code of Federal Regulations of the United States of America

1997 - 584 lapas
...least 80 percent of the total value of the shares of all classes of stock of the corporation; (ii) In case of a trust or estate, ownership of an actuarial...(determined under paragraph (f) of this section) of a least 80 percent of the trust or estate; (ill) In the case of a partnership, ownership of at least...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002 - 620 lapas
...least 80 percent of the total value of the shares of all classes of stock of the corporation; (ii) In case of a trust or estate, ownership of an actuarial...(determined under paragraph (f) of this section) of a least 80 percent of the trust or estate; (iii) In the case of a partnership, ownership of at least...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 608 lapas
...percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of the shares of all classes of stock of the corporation; (ii) In case of a trust or estate, ownership of an actuarial interest (determined under paragraph (f) of this...
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