 Is subject to a liability, shall be disregarded; or the acquisition by one corporation In exchange solely for all or a part of its voting stock of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all...  Internal Revenue Bulletin: Cumulative bulletin - Stranica 319napisao/la United States. Internal Revenue Service - 1962Potpun prikaz - O ovoj knjizi
 | United States. Court of Claims, Audrey Bernhardt - 1955 - Broj stranica: 928
...corporation, (j) Definition of control. — As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. SEC. 113. BASIS FOR DETERMINING GAIN on LOSS. (a) Property... | |
 | United States - 1921 - Broj stranica: 642
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. samela that °« wMch (d) U) Where property is exchanged... | |
 | Emerson Emanuel Rossmoore - 1922 - Broj stranica: 592
...of this paragraph, a person is, or two or more persons are, in control of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation." PROBLEM 29 Illustrating the Basis for Determining Gain... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - Broj stranica: 256
...this paragraph, a person is, or two or more persons are, "in control " of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | Irving Bank. Columbia Trust Company - 1923 - Broj stranica: 148
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | United States. Internal Revenue Service - 1924 - Broj stranica: 396
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. ART. 1571. Eecognition of gain or loss. — In the case... | |
 | Eric Louis Kohler - 1924 - Broj stranica: 514
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | John F. Sherwood - 1925 - Broj stranica: 206
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. Basis for Determining Gain or Loss, Depletion, and Depreciation.... | |
 | Irving Bank-Columbia Trust Company - 1925 - Broj stranica: 152
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. BASIS FOR DETERMINING GATN OR LOSS, DEPLETION, AND DEPRECIATION... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - Broj stranica: 580
...of another corporation. SEC. 203. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. BASIS FOR DETERMINING GAIN OR LOSS, DEPLETION, AND DEPRECIATION.... | |
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