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" ... invested in the securities (other than Government securities or the securities of other regulated investment companies) of any one issuer, or of two or more issuers which the taxpayer controls and which are determined, under regulations prescribed... "
Hearings, Reports and Prints of the Senate Select Committee on Small Business - Stranica 404
napisao/la United States. Congress. Senate. Select Committee on Small Business - 1975
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United States Code, Opseg 3

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,...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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,...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

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,...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

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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