 | United States - 1965 - 1110 lapas
...decrease resulting from a redemption to pay death taxes to which section 303 applies, and (C) such corporation has not continued to carry on a trade...substantially the same as that conducted before any change in the percentage ownership of the fair market value of such stock, the net operating loss carryovers,... | |
 | 1988 - 540 lapas
...or business substantially the same as that conducted before the increase in stock ownership. (7) A corporation has not continued to carry on a trade...business substantially the same as that conducted before an increase in the ownership of its stock if the corporation discontinues more than a minor portion... | |
 | 1995 - 952 lapas
...parent of a group (within the meaning of section 382(a)(l) (A) and (B)), and any member of the group has not continued to carry on a trade or business...substantially the same as that conducted before any such increase (within the meaning of section 382(a)(l)(C)), then the portion of any consolidated net... | |
 | 1985 - 536 lapas
...trade or business during a period between one date and another date only if, as of the later date, the corporation has not continued to carry on a trade...business substantially the same as that conducted immediately before the earlier date. See paragraph (h) of this section for rules relating to change... | |
 | 1983 - 340 lapas
...trade or business during a period between one date and another date only if, as of the later date, the corporation has not continued to carry on a trade...business substantially the same as that conducted immediately before the earlier date. See paragraph (h) of this section for rules relating to change... | |
 | 1980 - 384 lapas
...temporarily suspended at the time of the increase in ownership does not of itself constitute a failure to carry on a trade or business substantially the same as that conducted before the increase in stock ownership. (7) A corporation has not continued to carry on a trade or business... | |
 | 1964 - 214 lapas
...temporarily suspended at the time of the Increase In ownership does not of itself constitute a failure to carry on a trade or business substantially the same as that conducted before the Increase In stock ownership. (7) A corporation has not continued to carry on a trade or business... | |
 | 1965 - 624 lapas
...increase and subsequenuy Is re. activated In the same line of buehies as that originally conducted, the corporation has not continued to carry on a trade or business substantially the ma as that conducted before such mercies in stock ownership. This subpsragrapb may be Illustrated by... | |
 | United States. Internal Revenue Service - 1967 - 1388 lapas
...parent of a group (within the meaning of section 382 (a) (1) (A) and (B)), and any member of the group has not continued to carry on a trade or business...substantially the same as that conducted before any such increase (within the meaning of section 382 (a) (1) (C) ) , then the portion of any consolidated... | |
 | United States. Internal Revenue Service - 1962 - 1090 lapas
...stock ownership which aggregate at least 50 percentage points, section 382 (a) is applicable if the corporation has not continued to carry on a trade...business substantially the same as that conducted immediately before June 15, 1957, the date on which the first purchase occurred during the 2-year period.... | |
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... such corporation has not continued to carry on a trade or business substantially the same as that conducted before... 
