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" control" means the ownership of stock possessing 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 the corporation. "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 31
1972
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Utility Corporations: Letters from the Chairman of the Federal ..., Issues 78-80

United States. Federal Trade Commission - Electric industries - 1935 - 870 pages
...exchange the depositors or their assigns should have the ownership of at least 80 percent of the voting stock and at least 80 percent of the total number...of all other classes of stock of the corporation. "The chairman stated that he had been informed by said committee that the plan and deposit agreement...
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1938 - 768 pages
...As used in this section the term "control" means the ownership of at least 80 percent of the voting stock and at least 80 percent of the total number...of all other classes of stock of the corporation. Acts of 1928, and 1932, section 141 (d), definition of "affiliated group": AB used in this section...
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1939 - 1522 pages
...possessing 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 the corporation (except nonvoting stock which is limited and preferred as to dividends) ; (b) The term "controlled...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 1030 pages
...112 of the Revenue Act of 1932, when owning — ( 1) At least 80 percent of the voting stock, and (2) At least 80 percent of the total number of shares of all other classes of stock of the corporation. (d) As used in section 112 of the Revenue Act of 1932, as well as in other provisions of the Act, the...
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United States Code, Volume 6

United States - Law - 1965 - 1110 pages
...possessing 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 the corporation. (Aug. 16, 1954, ch. 736, 68A Stat. 120: Feb. 26, 1964, Pub. L. 88-272, title II, §218(a),(b),78Stat?57.)...
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United States Code, Volume 4

United States - Law - 1988 - 1290 pages
...80 percent oí the total combined voting power of all classes of stock entitled to vote, and "(ii) at least 80 percent of the total number of shares of all other classes of stock of the distributing corporation (except non voting stock which Is limited and preferred as to dividends)....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973 - 476 pages
...organized or created before July 1, 1950, If at all times on or after July 1, 1950, and before the close of the taxable year such organization or trust has...section 681 (c) and, for this purpose — (A) All Income of the corporation which is available for distribution as dividends to its shareholders at the...
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The Code of Federal Regulations of the United States of America

Administrative law - 1974 - 484 pages
...organized or created before July 1, 1950, If at all times on or after July 1, I960, and before th« close of the taxable year such organization or trust has...at least 80 percent of the total number of shares of all other classes of stock of th« corporation, but only If such organization 1.542 or trust Is...
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The Code of Federal Regulations of the United States of America

Administrative law - 1988 - 596 pages
...possessing 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 the corporation. (2) All of the details in connection with an involuntary conversion of property at a gain (including...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1999 - 838 pages
...possessing 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 the corporation. (2) All of the details in connection with an involuntary conversion of property at a gain (including...
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