| United States - 1953 - Broj stranica: 1744
...are determined, under regulations prescribed by the Commissioner with the approval of the Secretary, to be engaged in the same or similar trades or businesses...related trades or businesses. For the purposes of clause (B) , in ascertaining the value of the taxpayer's investment in the securities of an issuer,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - Broj stranica: 336
...determined, under • regulations prescribed by the Commissioner with the approval of the Secretary, to be engaged in the same or similar trades or businesses...related trades or businesses. For the purposes of clause (B), in ascertaining the value of the taxpayer's investment in the securities of an issuer,... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - Broj stranica: 350
...are determined, under regulations prescribed by the Commissioner with the approval of the Secretary, to be engaged in the same or similar trades or businesses...related trades or businesses. For the purposes of clause (B), in ascertaining the value of the taxpayer's investment in the securities of an issuer,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - Broj stranica: 428
...are determined, under regulations prescribed by the Commissioner with the approval of the Secretary, to be engaged in the same or similar trades or businesses...related trades or businesses. For the purposes of clause (B), in ascertaining the value of the taxpayer's investment in the securities of an issuer,... | |
| 1978 - Broj stranica: 948
...or more issuers which the taxpayer controls and which are determined, under regulations prescribed by the Secretary or his delegate, to be engaged in...trades or businesses or related trades or businesses. (c) Rules applicable to subsection (6X4). For purposes of subsection (b)(4) and this subsectionCD In... | |
| 1978 - Broj stranica: 952
...or more issuers which the taxpayer controls and which are determined, under regulations prescribed by the Secretary or his delegate, to be engaged in the same or similar Title 26 — Internal Revenue trades or businesses or related trades or businesses. (c) Rules applicable... | |
| 1977 - Broj stranica: 864
...companies) of any one issuer, or of two or more issuers which the taxpayer company controls and which are engaged in the same or similar trades or businesses or related trades or businesses, including such issuers as are merely a part of a unit contributing to the completion and sale of a... | |
| 1960 - Broj stranica: 880
...companies) of any one issuer, or of two or more Issuers which the taxpayer company controls and which are engaged in the same or similar trades or businesses or related trades or businesses, including such issuers as are merely a part of a unit contributing to the completion and sale of a... | |
| 1990 - Broj stranica: 712
...companies) of any one issuer, or of two or more issuers which the taxpayer company controls and which are engaged in the same or similar trades or businesses or related trades or businesses, including such issuers as are merely a part of a unit contributing to the completion and sale of a... | |
| United States, Walter Elbert Barton - 1950 - Broj stranica: 1126
...are determined, under regulations prescribed by the Commissioner with the approval of the Secretary, to be engaged in the same or similar trades or businesses...related trades or businesses. For the purposes of clause (B), in ascertaining the value of the taxpayer's investment in the securities of an issuer,... | |
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