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" In the case of a series of transactions, the date of the last such transaction) ; and (B) stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80... "
Reports of the United States Tax Court - 174. lappuse
autors: United States. Tax Court - 1973
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...stock of Corporation K to the extent of 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 shares of all other classes thereof) ; or (5) The exchange of stock or securities solely for stock or securities...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and...
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Legislative Calendar, 53. sējums,1. daļa

United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and...
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Comparison of the Revenue Acts of 1936 and 1938, 36. sējums

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends) , and was at no time on or after' the date of the adoption of the plan of liquidation...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...liquidation only if — entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited nnd preferred as to dividends), and was at no time on or after the date of the adoption of the plan...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 lapas
...must own immediately after the transfer 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 shares of all other classes of stock of such corporation. (See section 112 (h) of the Act.) The phrase "immediately...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1941 - 1688 lapas
...stock of Corporation K to the extent of at least 80 percent of the total combined voting power of all includes interest on dividends held on deposit and surrendered during the taxable year. of all other classes thereof) ; or (f ) The exchange of stock or securities solely for stock or securities...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...stock of Corporation K to the extent of at least 80 percent of the total combined voting power of all (d) "Contractor" means a person entering into a direct contract with the Secretary of t of all other classes thereof) ; or (5) The exchange of stock or securities solely for stock or securities...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1939 - 1522 lapas
...with a common parent corporation if stock possessing at least 80 percent of the voting power of all classes of stock entitled to vote and at least 80 percent of each class of the nonvoting stock of each of the corporations (except the common parent corporation)...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...of a series of transactions, the date of the last such transaction) ; and bined voting power of all classes of stock entitled to vote, and at least 80...number of shares of all other classes of stock (except ncnvoting stock which is limited and preferred as to dividends) , was acquired by the distributee by...
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