 At any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals.  Philippine Yearbook - Página 8351979Visualização integral - Acerca deste livro
 | Philippines - 1980 - 194 páginas
...investment company where 018463-A— 9 at any time during the taxable year more than fifty per centum in value of its outstanding stock is owned, directly or indirectly, by one person. "(c) Evidence determinative of purpose. — That fact that the earnings or profits of a... | |
 | 1954 - 766 páginas
...personal holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned,...indirectly, by or for not more than five individuals. The term "personal holding company" does not include a corporation exempt from taxation under section... | |
 | United States. Internal Revenue Service - 1951 - 530 páginas
...as defined in section 002, and at any time during the last half of the taxable year того (han 50 percent in value of its outstanding stock is owned,...directly or indirectly, by or for not more than five individúala. (See sections 500-511.) K-(2). Foreign personal holding companies. — Section 337 (a)... | |
 | 1953 - 1028 páginas
...personal holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals. The term "personal holding company" does not include a corporation exempt from taxation... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly...indirectly, by or for not more than five individuals. For the purpose of determining the ownership of stock iu a personal holding company — (C) stock owned,... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 348 páginas
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States. Congress. Senate. Committee on Finance - 1935 - 422 páginas
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 páginas
...the outstanding stock of the corporation is, at any tune during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 364 páginas
...the outstanding stock of the corporation is, at any time during the last half of the taxable year, owned directly or indirectly, by or for not more than five individuals. For the purpose of determining ownership of such stock, section 351 provides that stock owned, directly... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 1060 páginas
...or securities, and (B) at any time during the last half of the taxable year more than 50 percentum in value of its outstanding stock Is owned, directly...indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation, partnership, estate,... | |
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