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" ... 50 percent of the total value of the shares of all classes of stock of another corporation, then such person (or persons) shall be treated as in control of such other corporation. "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 401
1994
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The Code of Federal Regulations of the United States of America

1994 - 572 pages
...corporation, ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent...section) of a least 80 percent of the trust or estate; (iii) In the case of a partnership, ownership of at least 80 percent of the profit interest or capital...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 608 pages
...corporation, ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent...section) of a least 80 percent of the trust or estate; (iii) In the case of a partnership, ownership of at least 80 percent of the profit interest or capital...
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The Code of Federal Regulations of the United States of America

1992 - 572 pages
...50 percent of the total value of the shares of all classes of stock of the corporation; (ii) In the case of a trust or estate, ownership of an actuarial...(determined under paragraph (f) of this section) of more than 50 percent of the trust or estate; (iii) In the case of a partnership, ownership of more...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1993 - 670 pages
...percent of the total combined voting power of all classes of stock entitled to vote or more than 50 percent of the total value of the shares of all classes of stock of the corporation; (ii) In the case of a trust or estate, ownership of an actuarial interest (determined under paragraph (f) of...
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The Code of Federal Regulations of the United States of America

1982 - 640 pages
...combination, stock possessing— (i) At least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of the stock of each corporation; and (ii) More than 50 percent of the total...
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The Code of Federal Regulations of the United States of America

1969 - 756 pages
...fewer individuals of stock possessing (a) at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of the stock of each corporation, and (b) more than 50 percent of the total combined...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 352 pages
...percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of the shares of all classes of stock of the corporation; (B) In the case of a trust or estate, ownership of an actuarial interest (determined under...
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The Code of Federal Regulations of the United States of America

2001 - 600 pages
...50 percent of the total value of the shares of all classes of stock of the corporation; (ii) In the case of a trust or estate, ownership of an actuarial interest (determined under paragraph (1) of this section) of more than 50 percent of the trust or estate; (iii) In the case of a partnership,...
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The Code of Federal Regulations of the United States of America

2000 - 738 pages
...percent of the total combined voting power of all classes of stock entitled to vote and less than 10 percent of the total value of the shares of all classes of stock outstanding. (B) Determination of beneficial ownership interest. For purposes of this paragraph (h)(6)(iv),...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1994 - 382 pages
...50 percent of the total value of the shares of all classes of stock of the corporation; (2) In the case of a trust or estate, ownership of an actuarial interest (determined under §1.52-l(f) of this chapter) of at least 50 percent of the trust or estate; (3) In the case of a partnership,...
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