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" For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns at least 95 per centum of the stock of the other or others, or (2) if at least 95 per centum of the stock of two or more corporations... "
Cases Decided in the Court of Claims of the United States - Página 361
por United States. Court of Claims - 1941
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 páginas
...or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 páginas
...nominees, all or substantially all of the stock of the other or others", or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely...
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Journal of Accountancy, Volume 25

1918 - 498 páginas
...or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 páginas
...or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock of two or more corporations is owned by the same individual or partnership, and both or all of such corporations are engaged in the same or a closely...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 páginas
...Where one corporation owns the capital stock of another corporation or other corporations, or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 páginas
...Where one corporation owns the capital stock of another corporation or other corporations, or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch...
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 104 páginas
...Where one corporation owns the capital stock of another corporation or other corporations or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch...
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The American Economic Review, Volume 10

1920 - 568 páginas
...whenever one corporation owns "substantially all of the stock" of another or if "substantially all of the stock of two or more corporations" is owned by "the same interests."59 The British practice is somewhat more narrow. In the original statute combined treatment...
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Public Accounting and Auditing...

John F. Sherwood - 1921 - 282 páginas
...Where one corporation owns the capital stock of another corporation or other corporations, or where the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 páginas
...Where one corporation owns the capital stock of another corporation or other corporations, or M'here the stock of two or more corporations is owned by the same interests, a situation results which is closely analogous to that of a business maintaining one or more branch...
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