 ... such creator or person 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...  Internal Revenue Bulletin: Cumulative bulletin - Pagina 93de United States. Internal Revenue Service - 1963Vizualizare completă - Despre această carte
 | United States - 1965 - 1110 pagini
...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...loans. For purposes of the application of paragraph (IMA), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | United States - 1964 - 1098 pagini
...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...loans. For purposes of the application of paragraph (1)(A), the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | United States - 1983 - 968 pagini
...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. For purposes of the preceding sentence, a shareholder-employee (as defined in section... | |
 | United States - 1953 - 1744 pagini
...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... | |
 | 1972 - 692 pagini
...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...loans. For purposes of the application of paragraph (1)(A). the following rules shall apply with respect to a loan made before the date of the enactment... | |
 | 1974 - 484 pagini
...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...of stock of the corporation. (2) Special rule for loam. For purposes of the application of paragraph (1) (A), the following rules shall apply with respect... | |
 | 1971 - 324 pagini
...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"... | |
 | 1966 - 396 pagini
...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. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | 1992 - 1396 pagini
...section)— (i) In the case of a corporation, 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 such corporation. (ii) In the case of a trust or an estate, an actuarial interest... | |
 | 1969 - 990 pagini
...(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 more of the total value of shares of all classes of stock In a corporation, the following stock of such corporation shall be treated as... | |
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