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" Government securities, 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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 50. lappuse
2001
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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...
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Code of Federal Regulations

1967
...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...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 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...
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Bank Holding Legislation: Hearings Before the Committee on ..., 1-3. daļas

United States. Congress. Senate. Committee on Banking and Currency - 1953 - 830 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...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962
...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...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967
...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...
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The Internal Revenue Code of 1954: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - 1954 - 2443 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...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., 3. daļa

United States. Congress. Senate. Committee on Finance - 1954 - 2443 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...
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Tax Revision Compendium, 86-1, November 16, 1959, 3. sējums

United States. Congress. House. Ways and Means - 1959
...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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