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" The common parent corporation owns directly stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of at least one of the other Includlble corporations. As used in... "
General Revenue Revision: Hearings Before the Committee on Ways and Means ... - 2540. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1958 - 3588 lapas
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Statistics of Income for ...

1953 - 1028 lapas
...other ineludible corporations; and (2) the common parent corporation owns directly stock possessing at least 95 percent of the voting power of all classes...least 95 percent of each class of the nonvoting stock of at least one of the other ineludible corporations." For 1948 the number of consolidated returns...
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Decisions and Reports, 25. sējums

United States. Securities and Exchange Commission - 1953 - 828 lapas
...which the Company presently owns or may hereafter acquire, directly or Indirectly, stock posBessIng at least 95 percent of the voting power of all classes of stock and at least (•'- percent of each class, of non-rotlng stock except non-rotlng stock which la limited and preferred...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1939 - 1522 lapas
...member of the group, common parent corporation or subsidiary, as the case may be, stock possessing at least 95 percent of the voting power of all classes of its stock then outstanding and at least 95 percent of each class of its nonvoting stock then outstanding...
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...parent corporation which is an ineludible corporation if— (1) Stock possessing at least 95 per centum ses per centum of each class of the nonvoting stock of each of the ineludible corporations (except the...
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United States Code, 4. sējums

United States - 1988 - 1290 lapas
...first tier subsidiary, and if the first tier subsidiary owns directly stock possessing at least 50 percent of the voting power of all classes of stock, and at least 50 percent of each class of nonvoting stock, in a second tier subsidiary of the common parent, such...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 lapas
...which is an ineludible corporation if — Sec. 141. (d) (1) Stock possessing at least 95 per centum of the voting power of all classes of stock and at least 95 per centum of each class of the nonvoting stock of each of the ineludible corporations (except the...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1945 - 2272 lapas
...ownership with a common parent corporation which is an ineludible corporation if (1) stock possessing at least 95 percent of the voting power of all classes...stock and at least 95 percent of each class of the non voting stock of each of the ineludible corporations (except the common parent corporation) is owned...
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Military Renegotiation Regulations Under the Renegotiation Act of 1948

United States. Military Renegotiation Policy and Review Board - 1955 - 514 lapas
...includible corporations ; and (2) The common parent corporation owns directly stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of at least one of the other Includlble corporations....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978 - 672 lapas
...corporations; and (2) The common parent corporation owns directly stock possessing at least 95 per centum of the voting power of all classes of stock and at least 95 per centum of each class of the non-voting stock of at least one of the other includible corporations....
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Code of Federal Regulations: 1949-1984

1973 - 424 lapas
...parent corporation which is an includlble corporation If — (1) Stock possessing at least 95 per centum of the voting power of all classes of stock and at least 95 per centum of each class of the non-voting stock of each of the includlble corporations (except the...
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