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" ... (ii) other securities for purposes of this calculation limited, except and to the extent provided in subsection (e), in respect of any one issuer to an amount not greater in value than 5 percent of the value of the total assets of the... "
Taxation of exchange (SWAP) fund capital gains: hearing before the Committee ... - 33. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1976 - 156 lapas
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United States Code, 4. sējums

United States - 1988 - 1290 lapas
...Prior to amendment, cl. (11) read as follows: "A corporation meets the requirements of this clause if not more than 25 percent of the value of its total assets is invested In the stock and securities of any one issuer, and not more than 50 percent of the value of its total assets...
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United States Code, 2. sējums

United States - 1964 - 1098 lapas
...represented by real estate assets, cash and cash items (including receivables), and Government securities; and (B) not more than 25 percent of the value of its total assets is represented by securities (other than those ineludible under subparagraph (A) ) for purposes of this...
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...per centum of the outstanding voting securities of such issuer, and (B) not more than 25 per centum or of any person not having a substantial adverse Interest in (other than Government securities or the securities of other regulated investment companies) of any...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...per centum of the outstanding voting securities of such issuer, and (B) not more than 25 per centum of the value of its total assets is invested in the securities (other than Government securities or the securities of other regulated investment companies) of any...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...per centum of the outstanding voting securities of such issuer, and (B) not more than 25 per centum of the value of its total assets is invested in the securities (other than Government securities or the securities of other regulated investment companies) of any...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...per centum of the outstanding voting securities of such issuer, and (B) not more than 25 per centum of the value of its total assets is invested in the securities (other than Government securities or the securities of other regulated investment companies) of any...
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The Code of Federal Regulations of the United States of America

1978 - 952 lapas
...represented by real estate sssets. cash and cash items (including receivables), and Government securities; and (B) Not more than 25 percent of the value of its total assets is represented by securities (other than those ineludible under subparagraph (A)) for purposes of this...
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The Code of Federal Regulations of the United States of America

1966 - 500 lapas
...represented by real estate assets, cash and cash Items (Including receivables) , and Government securities; and (B) Not more than 25 percent of the value of its total assets is represented by securities (other than those ineludible under subparagraph (A)) for purposes of this...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978 - 948 lapas
...real estate assets, cash and cash items (including receivables), and Government securities; and tB) Not more than 25 percent of the value of its total assets is represented by securities (other than those includlble under subparagraph (A)) for purposes of this...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 764 lapas
...more than 10 percent of the outstanding voting securities of such Issuer, and (B) Not more than 95 percent of the value of Its total assets Is Invested In the securities (other than Government securities or the securities of other reeulated Investment companies) of any...
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