| 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 more of the total value of shares of all classes of stock of the corporation. For purposes of the preceding sentence, a shareholder-employee... | |
| 1971 - 1792 páginas
...meaning of subsections (d) (1) and (e) (4)), 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...subsidiary corporation shall be treated as excluded stock(i) Stock in the subsidiary corporation held by a trust which is part of a plan of deferred compensation... | |
| 1966 - 508 páginas
...referred to as "parent corporation") owns 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...shares of all classes of stock in another corporation (hereinafter in this paragraph referred to as "subsidiary corporation") , the provisions of subparagraph... | |
| 1997 - 948 páginas
...referred to as "parent corporation") owns 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...shares of all classes of stock in another corporation (hereinafter in this paragraph referred to as "subsidiary corporation"), the provisions of subparagraph... | |
| 1969 - 990 páginas
...(within the meaning of subsection (d)(2)), 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...the total value of shares of all classes of stock In a corporation, the following stock of such corporation shall be treated as excluded stock — (1) Stock... | |
| 1999 - 1302 páginas
...paragraph (b) of §1.1563-3) stock possessing 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or...the total value of shares of all classes of stock in a corporation, the provisions of subparagraph (4) of this paragraph shall apply. In determining whether... | |
| 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 more of the total value of shares of all classes of stock of the corporation. Mere participation by such a trust in such a transaction constitutes... | |
| 1997 - 828 páginas
...§1.414(o>4) (i) In the case of a corporation, SO 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 or such corporation, (11) In the case of a trust or an estate, an actuarial interest... | |
| 1966 - 396 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 more of the total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable... | |
| 1969 - 756 páginas
...estate, or trust owns stock possessing 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 all classes of stock in a corporation, the provisions of subparagraph (4) of this paragraph shall apply.... | |
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