 | United States. Internal Revenue Service - 1951 - 530 lapas
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent...total value of shares of all classes of stock of the corporation. H. Returns of certain corporations. — Domestic corporations within the possessions of... | |
 | 1939 - 1522 lapas
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50...total value of shares of all classes of stock of the corporation. To "acquire, on or after October 8, 1940. . . . Control", it is not necessary that all... | |
 | United States - 1965 - 1110 lapas
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock. If a person (or persons) is in control (within the meaning of the preceding... | |
 | United States. Internal Revenue Service - 1945 - 2272 lapas
...means f ! < ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent...total value of shares of all classes of stock of the corporation. H. Returns of certain corporations.—Domestic corporations within the possessions of... | |
 | 1982 - 358 lapas
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent...only his spouse, ancestors, and lineal descendants. (i) [Reserved] (m) Corporations and shareholders not meeting requirements. In determining whether the... | |
 | 1964 - 214 lapas
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent...total value of shares of all classes of stock of the corporation. (b) Power of Secretary or his delegate to allow deduction, etc., in part. In any case... | |
 | 1981 - 488 lapas
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50...total value of shares of all classes of stock of the corporation. For control to be "acquired on or after October 8, 1940", it is not necessary that all... | |
 | 1980 - 488 lapas
...stock possessing at least 50 percent of the total combined voting power of all classes of § 1.269-2 stock entitled to vote, or at least 50 percent of...total value of shares of all classes of stock of the corporation. For control to be "acquired on or after October 8, 1940", it is not necessary that all... | |
 | 1985 - 556 lapas
...267(b). (b) In the application of section 267(b) for purposes of section 178, the rules provided in section 267(c) shall apply, except that the family...only his spouse, ancestors, and lineal descendants. Thus, if the lessee is the brother or sister of the lessor, the lessee and lessor will not be considered... | |
 | 1970 - 750 lapas
...determining the ownership of stock in applying subparagraph (B), the rules of subsection (c) of section 267 shall apply, except that the family of an individual...only his spouse, ancestors, and lineal descendants. (c) Reasonable certainty test. In any case in which neither subsection (a) nor subsection (b) applies,... | |
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... more than 50 percent in value of the outstanding stock of which is owned by the same person. (2) Control. For purposes of this paragraph, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all... 
