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" ... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. "
Oversight on ERISA, 1978: Hearings Before the Subcommittee on Labor ... - Página 146
por United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards - 1978 - 1306 páginas
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United States Code, Volumen11

United States - 1983 - 968 páginas
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...shareholder-employee (as defined in section 1379, as in effect on the day before the date of the enactment of the Subchapter S Revision Act of 1982),...
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United States Code, Volumen5

United States - 1988 - 1120 páginas
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...classes of stock of the corporation. For purposes of this subsection a shareholder employee (as defined In section 1379 of title 26 as in effect on the...
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United States Code, Volumen2

United States - 1964 - 1098 páginas
...ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (2) Special rule for loans. For purposes of the application of paragraph (1)(A), the following...
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United States Code, Volumen6

United States - 1965 - 1110 páginas
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. (2) Special rule for loans. For purposes of the application of paragraph (IMA), the following...
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United States Code, Volumen3

United States - 1953 - 1744 páginas
...or more of the total combined voting power of all classes of stock entitled to vote or 50 per centum ection to any Federal, State, or local elective public office, whet corporation. (C) Taxable years affected. The amount otherwise allowable under subsection (a) as a deduction...
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Proceedings of New York University ... Annual Institute on ..., Volumen14

New York University. Institute on Federal Taxation - 1956 - 1654 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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Tax Court Memorandum Decisions

1981 - 2536 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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Montgomery's Federal Taxes: Corporations and partnerships, Volumen2

Robert Hiester Montgomery - 1952 - 1462 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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The Code of Federal Regulations of the United States of America

1971 - 324 páginas
...ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...total value of shares of all classes of stock of the corporation. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"...
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