 | Philippines - Law - 1980 - 194 pages
...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... | |
 | United States. Internal Revenue Service - Corporations - 1951 - 530 pages
...each of which less than 70 percent of the gross income is personal holding company income; and (2) at any time during the last half of the taxable year...owned, directly or indirectly, by or for not more than five individuals. The term "personal holding company" does not include a corporation exempt from taxation... | |
 | Corporations - 1951 - 984 pages
...income is personal holding company income; and (2) at any time during the last half of the taxable y OUT more than 50 percent in value of its outstanding stock...owned, directly or indirectly, by or for not more than five individuals. The term "personal holding company" does not include a corporation exempt from taxation... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1936 - 996 pages
...or securities, and (B) at any timf during the last half of the taxable year more than 50 percentum in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation,... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...case of regular dealers in stock or securities) gains from the sale of stock 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 or indirectly, by or for not more than... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1936 - 1060 pages
...case of regular dealers in stock or securities) gains from the sale of stock 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 or indirectly, by or for not more than... | |
 | United States - Session laws - 1939 - 780 pages
...centum of the gross income is personal holding company income ; and (2) STOCK OWNERSHIP REQUIREMENT. — 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 or indirectly, by or for not more than... | |
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... personal holding company income as defined in section 543, and if 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 five individuals.... 
