| 1966 - 764 lapas
...of any one issuer to an amount not greater in value than S percent of the value of the total asset! of the trust and to not more than 10 percent of the outstanding voting securities of such issuer. A real estate Investment trust which meets the requirements of this paragraph at tha close of any quarter... | |
| 1970 - 868 lapas
...issuer to an amount not greater in value than 5 percent of the value of the total assets of the taxpayer and to not more than 10 percent of the outstanding voting securities of such Issuer, and (B) Not more than 25 percent of the value of Its total assets Is invested In the securities (other... | |
| 1967 - 2196 lapas
...by securities (other than those Includlble under subparagraph (A) ) for purposes of this calculation limited In respect of any one Issuer to an amount not greater In value than 6 percent of the value of the total assets of the trust and to not more than 10 percent of the outstanding... | |
| United States, Walter Elbert Barton - 1950 - 1126 lapas
...of other regulated investment companies, and other securities for the purposes of this calculation limited in respect of any one issuer to an amount not greater in value than 5 per centum of the value of the total assets of the taxpayer and to not more than 10 per centum of the... | |
| United States. Congress. Senate. Committee on Banking and Currency - 1953 - 854 lapas
...securities of other investment companies, and other securities for the purposes of this calculation limited in respect of any one issuer to an amount not greater in value than 5 per centum of the value of the total assets of such management company and to not more than 10 per... | |
| United States. Internal Revenue Service - 1962 - 1090 lapas
...section 856(c)(5)(B) is further limited i respect of any one issuer to an amount not greater in value tha 5 percent of the value of the total assets of the trust and to not inor than 10 percent of the outstanding voting securities of such issue Thus, if the real estate investment... | |
| United States. Internal Revenue Service - 1967 - 1388 lapas
...one issuer to an amount not greater than 5 percent of the value of the total assets of the taxpayer and to not more than 10 percent of the outstanding voting securities of such issuer. Section 851 (c) of the Code defines the terms "controls," "controlled group" and "value" for the purposes... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 656 lapas
...of other regulated investment companies, and "(ii) other securities for purposes of this calculation limited in respect of any one issuer to an amount...value than 5 percent of the value of the total assets of the taxpayer and, except and to the extent provided in subsection (e), to not more than 10 percent... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 1472 lapas
...companies, and "(li) other securities for purposes of this calculation limited in respect of any one issner to an amount not greater in value than 5 percent of the value of the total assets of the taxpayer and, except and to the extent provided in subsection (e), to not. more than 10 percent... | |
| United States. Congress. House Ways and Means - 1959 - 866 lapas
...receivables) and Government securities, and "(ii) other securities for purposes of this calculation limited in respect of any one issuer to an amount...value than 5 percent of the value of the total assets of the taxpayer ; and "(C) not more than 25 percent of the value of its total assets is invested in... | |
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