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" A small business Investment company which is licensed by the Small Business Administration and operating under the Small Business Investment Act of 1958 and which is actively engaged in the business of providing funds to small business concerns under... "
Small Business Investment Act: Text and Related Tax Provisions - Página 19
por United States, United States. Congress. Senate. Select Committee on Small Business - 1967 - 21 páginas
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United States Code, Volume 6

United States - 1965 - 1110 páginas
...nonresident alien individuals, whether directly or indirectly through other foreign corporation; (8) A small business investment company which Is licensed...paragraph shall not apply if any shareholder of the small business investment company owns at any time during the taxable year directly or indirectly (including,...
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United States Code, Volume 2

United States - 1964 - 1098 páginas
...nonresident alien individuals, whether directly or indirectly through other foreign corporation; (11) A small business Investment company which is licensed...paragraph shall not apply if any shareholder of the small business investment company owns at any time during the taxable year directly or Indirectly (including,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 692 páginas
...nonresident alien individuals, whether directly or indirectly through other foreign corporations; (11) A small business investment company which is licensed...paragraph shall not apply if any shareholder of the small business investment company owns at any time during the taxable year directly or indirectly (including,...
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The Code of Federal Regulations of the United States of America

1974 - 484 páginas
...Revenue Service, Dept. of the Treas. directly or Indirectly through other foreign corporations; (11) A small business Investment company which Is licensed...operating under the Small Business Investment Act oí 1958 and which Is actively engaged In the business of providing funds to small business concerns...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973 - 476 páginas
...nonresident alien Individuals, whether directly or Indirectly through other foreign corporations; (11) A small business investment company which is licensed...Small Business Administration and operating under the I Small Business Investment Act of 1958 and | which is actively engaged In the business of providing...
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The Code of Federal Regulations of the United States of America

1987 - 548 páginas
...the Small Business Investment Act of 1958, as amended, or the regulations thereunder, or ceases to be actively engaged in the business of providing funds to small business concerns in the manner provided in subparagraph (2) of this paragraph, it will not be considered to have overcome...
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The Code of Federal Regulations of the United States of America

1969 - 324 páginas
...nonresident alien Individuals, whether directly or indirectly through other foreign corporations; (11) A small business Investment company which is licensed by the Small Business Title 26— Chapter I Administration and operating under the Small Business Investment Act oí 1958...
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Small Business Investment Act, Public Law 699, 85th Cong., 2d Sess., as ...

United States. Congress. Senate. Select Committee on Small Business - 1960 - 28 páginas
...given serious consideration. (b) by adding at the end thereof the following new paragraph. (11) : "(11) A small business investment company which is licensed...paragraph shall not apply if any shareholder of the small business investment company owns at any time during the taxable year directly or indirectly (including,...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...nonresident alien individuals, whether directly or indirectly through other foreign corporations; (11) able year. (2) FOR SPOUSE. — An additional exemption...and, for the calendar year in which the taxable year small business investment company owns at any tune during the taxable year directly or indirectly (including,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 566 páginas
...nonresident alien individuals, whether directly or indirectly through other foreign corporations; (11) A small business investment company which is licensed...paragraph shall not apply if any shareholder of the small business investment company owns at any time during the taxable year directly or indirectly (1ncluding,...
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