 | United States - 2004 - 2224 páginas
...owner-employee owns, directly or indirectly. 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. (2)(A) For purposes of paragraph (1). the following shall... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 768 páginas
...be considered a subsidiary if the parent owns 50 percent or more of the 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 outstanding. (iv) For purposes of this subparagraph, in determining total assets... | |
 | Hubert Bromma - 2006 - 217 páginas
...owner-employee owns, directly or indirectly, 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. 4975(f)(6)(B) Special Rules for Shareholder-Employees, Etc.... | |
 | CCH Tax Law Editors - 2008 - 2276 páginas
...or indirect ownership of 50 percent or more of the total combined voting power of all voting stock or 50 percent or more of the total value of shares of all classes of stock. If the aggregate amount of stock in a corporation owned by an individual and... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 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. [Sec. 681(c)Amendments • 1969, Tax Reform Act of 1969 (PL... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 1434 páginas
...(within the meaning of subsection (d) (2) ), 50 percent or more of the total combined voting power or all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes ot stock in a corporation, the following stock of such corporation shall be treated as... | |
 | 1972 - 452 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... | |
 | 1966 - 296 páginas
...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. § 1.503(c)-l Prohibited transactions. (a) In general. For... | |
 | 1969 - 416 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... | |
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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. 
