| United States. Internal Revenue Service - 1951 - 530 páginas
...the gross income is personal holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. The term "personal holding company"... | |
| 1951 - 984 páginas
...income is personal holding company income; and (2) at any time during the last half of the taxable y OUT more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. The term "personal holding company"... | |
| 1939 - 720 páginas
...shareholders. Similar presumption will lie In the case of an Investment company where at any time during the taxable year more than 50 percent In value of its outstanding stock is owned, directly or indirectly, by one person. The fact that the earnings or profits of a corporation are permitted... | |
| United States - 1965 - 1110 páginas
...in section 543 (a) ) , and (2) Stock ownership requirement. At any time during the last half of the taxable year more than 50 percent in value of Its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals. For purposes of this paragraph, an organization... | |
| United States. Internal Revenue Service - 1944 - 386 páginas
...the gross income is personal holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. The term "personal holding company"... | |
| United States. Internal Revenue Service - 1945 - 2272 páginas
...the gross income is personal holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. The term "personal holding company"... | |
| 1990 - 712 páginas
...holding company as defined in section 542. Thus, if at any time during the last half of the trust's taxable year more than 50 percent in value of its outstanding stock is owned (directly or indirectly under the provisions of section 544) by or for not more than 5 individuals,... | |
| 1998 - 804 páginas
...is a dealer in stocks or securities or (b) a partnership (other than a partnership in which, at any time during the last half of its taxable year, more than 50 percent of either the capital Interest or the profits interest is owned, directly or Indirectly, by five or... | |
| 1999 - 834 páginas
...is a dealer in stocks or securities or (b) a partnership (other than a partnership in which, at any time during the last half of its taxable year, more than 50 percent of either the capital interest or the profits interest is owned, directly or indirectly, by five or... | |
| United States. Internal Revenue Service - 1964 - 888 páginas
...personal holding company income as defined in section 543, and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. Subsection (b) of section 216 of... | |
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