| United States. Congress. House. Committee on Ways and Means - 1959 - 860 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... | |
| United States. Congress. Senate. Banking and Currency Committee - 1959 - 658 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... | |
| 1961 - 566 lapas
...securities for purposes of this calculation limited, except and to the extent provided in subsection (e), in respect of any one issuer to an amount not greater...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,... | |
| United States. Internal Revenue Service - 1962 - 976 lapas
...by securities (other than those includible under subparagraph (A) ) for purposes of this calculation limited in respect of any one issuer to an amount...the outstanding voting securities of such issuer. A real estate investment trust which meets the requirements of this paragraph at the close of any quarter... | |
| United States. Internal Revenue Service - 1963 - 1264 lapas
...securities of other regulated investment companies, and 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 (B) not more than 25 percent of its total assets is invested in the securities... | |
| 1965 - 660 lapas
...856(c) (5) (A). The ownership of securities under the 25-percent limitation in section 856(c) (5) (B) is further limited in respect of any one issuer to...Thus, if the real estate investment trust meets the 7 5 -per cent asset diversification requirement in section 856(c) (5) (A), it will also meet the first... | |
| |