 In the case of a series of transactions, the date of the last such transaction) ; and (B) stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80...  Reports of the Tax Court of the United States - Página 160por United States. Tax Court - 1974Visualização integral - Acerca deste livro
 | United States. Internal Revenue Service - 1936 - 604 páginas
...stock of Corporation K to the extent of at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes thereof) ; or (5) The exchange of stock or securities solely for stock or securities... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends) , and was at no time on or after' the date of the adoption of the plan of liquidation... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...liquidation only if — entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited nnd preferred as to dividends), and was at no time on or after the date of the adoption of the plan... | |
 | 1939 - 1030 páginas
...must own immediately after the transfer at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of such corporation. (See section 112 (h) of the Act.) The phrase "immediately... | |
 | 1940 - 1806 páginas
...stock of Corporation K to the extent of at least 80 percent of the total combined voting power of all (d) "Contractor" means a person entering into a direct contract with the Secretary of t of all other classes thereof) ; or (5) The exchange of stock or securities solely for stock or securities... | |
 | 1941 - 1688 páginas
...stock of Corporation K to the extent of at least 80 percent of the total combined voting power of all includes interest on dividends held on deposit and surrendered during the taxable year. of all other classes thereof) ; or (f ) The exchange of stock or securities solely for stock or securities... | |
 | 1939 - 1522 páginas
...with a common parent corporation if stock possessing at least 80 percent of the voting power of all classes of stock entitled to vote and at least 80 percent of each class of the nonvoting stock of each of the corporations (except the common parent corporation)... | |
 | United States - 1965 - 1110 páginas
...of a series of transactions, the date of the last such transaction) ; and bined voting power of all classes of stock entitled to vote, and at least 80...number of shares of all other classes of stock (except ncnvoting stock which is limited and preferred as to dividends) , was acquired by the distributee by... | |
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