 | 1983 - 942 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; (ill) In the case of a partnership, ownership of at least 80 percent of the profit Interest or capital... | |
 | 1997 - 584 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; (ill) In the case of a partnership, ownership of at least 80 percent of the profit interest or capital... | |
 | 1985 - 1654 pages
...stock posseming at least 10 percent of the total combined voting power of all classes of stock entltied to vote or at least 80 percent of the total value...actuarial interest (determined under paragraph (f) of this seetion) of a least 80 percent of the trust or estate: (iii) In the case of a partnership, ownership... | |
 | 1990 - 566 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; (ill) In the case of a partnership, ownership of more... | |
 | 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... | |
 | 1986 - 1174 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... | |
 | 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... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...shareholders, or both, 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 of the total value of shares of all classes of the stock. This definition is substantially the same as the definition presently... | |
 | United States. Internal Revenue Service - 1955 - 752 pages
...means the 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 of the total value of shares of all classes of stock of the corporation. that the undistributed supplement P net income of... | |
 | 1961 - 88 pages
...means the 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 of the total value of shares of all classes of stock of the corporation. Rules are provided in sections 544 and 1551 for... | |
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For purposes of this section, 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 or at least 80 percent of the total value of shares of all classes of stock of... 
