 | 1939 - 1522 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...shares of all other classes of stock of the corporation (except nonvoting stock which is limited and preferred as to dividends) ; (b) The term "controlled... | |
 | United States - 1953 - 1744 lapas
...or the sale or exchange of such property under threat or imminence of requisition or condemnation. ing the stock owned, directly or indirectly, by or...includes only his brothers and sisters (whether by the denned in paragraph (2) ) occurred after December 31, 1950, the gain (if any) shall be recognized except... | |
 | 1970 - 868 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...and the disposition of the converted property (as denned In paragraph (2) ) occurred after December 31, 1950. the gain (If any) snail be recognized except... | |
 | 1972 - 634 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...and the disposition of the converted property (as denned in paragraph (2) ) occurred after December 31, 1950, the gain (If any) shall be recognized except... | |
 | 1966 - 500 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...Conversion into money where disposition occurred after 1350. Into money or Into property not similar or related in service or use to the converted property,... | |
 | 1993 - 660 lapas
...means trie ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...of all other classes of stock of the corporation. (2) All of the details in connection with an involuntary conversion of property at a gain (including... | |
 | 1998 - 832 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...of all other classes of stock of the corporation. (2) All of the details in connection with an involuntary conversion of property at a gain (including... | |
 | United States. Internal Revenue Service - 1968 - 1034 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...of all other classes of stock of the corporation.* On September 28, 1961, the day before the first rights distribution, Pacific owned all of the common... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...of all other classes of stock of the corporation. "(d) STOCK. — For purposes of this part the term 'stock' Includes rights to acquire stock, "(e) SPECIAL... | |
 | United States. Congress. Senate. Committee on Finance - 1958 - 480 lapas
...means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80...of all other classes of stock of the corporation." SEC. 40. PROPERTY ACQUIRED REFORE MARCH 1, 1913. The first sentence of section 1053 (relating to basis... | |
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For purposes of this paragraph and paragraph (3), the term "control" means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of... 
