 | United States - 1965 - 1110 pages
...business corporation (as defined in section 1371) — (1) the qualified investment for each taxable year shall be apportioned pro rata among the persons who...shareholders of such corporation on the last day of such taxable year; and (2) any person to whom any investment has been apportioned under paragraph (1) shall... | |
 | United States - 1964 - 1098 pages
...business corporation (as defined in section 1371) — (1) the qualified Investment for each taxable year shall be apportioned pro rata among the persons who...shareholders of such corporation on the last day of such taxable year; and (2) any person to whom any investment has been apportioned under paragraph (1) shall... | |
 | 1976 - 756 pages
...(g) (relating to a mere change In form of conducting a trade or business) of § 1.50A-4 applies. [38 PR 6161, Mar. 7, 1973] § 1.50B-2 Electing small business...(as defined In section 1371 (b) ) , WIN expenses (as denned In paragraph (a) of § 1.50B-1) shall be apportioned pro rata among the persons who are shareholders... | |
 | 1998 - 584 pages
...(relating to a mere change in form of conducting a trade or business) of § 1.5QA-4 applies. [38 FR 6161, Mar. 7, 1973] §1.50B-2 Electing small business...business corporation (as defined in section 1371 (b)), §1.50B-2 §1.50B-2 WIN expenses (as defined in paragraph (a) of §1.50B-1) shall be apportioned pro... | |
 | 1983 - 942 pages
...or business) of § 1.50A-4 applies. [38 PR 6161, Mar. 7, 1973] § 1.50B-2 Electing small busine.su corporations. (a) General rule— (1) In general....(b)), WIN expenses (as defined in paragraph (a) of i 1.50B-1) shall be apportioned pro rata among the persons who are shareholders of such corporation... | |
 | 1971 - 1474 pages
...business corporation (as defined in section 1371) — (1) The qualified Investment for each taxable year shall be apportioned pro rata among the persons who...shareholders of such corporation on the last day of such taxable year; and (2) Any person to whom any investment has been apportioned under paragraph (1) shall... | |
 | 1967 - 676 pages
...business corporation (as denned In section 1371) — (1 ) The qualified investment for each taxable year shall be apportioned pro rata among the persons who...shareholders of such corporation on the last day of such, taxable year; and (2) Any person to whom any Investment has been apportioned under paragraph (1) shall... | |
 | 1970 - 750 pages
...business corporation (as defined in section 1371) — (1) The qualified investment for each taxable year shall be apportioned pro rata among the persons who...shareholders of such corporation on the last day of such taxable year; and (2) Any person to whom any investment has been apportioned under paragraph (1) shall... | |
 | 1985 - 1654 pages
...6161. Mar. 7. 1973) I 1.50K-! ElectIng small business carpetstk)flI). (a) General rule—(l) In peneruL In the case of an electing small business corporation (as defined in section 1371 (b)). WIN expenses (Si defined In paragraph (5) of a l.50B-1) shall be apportioned pro rata among the persons who are... | |
 | 1979 - 940 pages
...[38 FR 6161. Mar. 7. 1973] § 1.50B-2 Electing small business corporations. (a) General rule—(\) In general. In the case of an electing small business corporation (as defined in section 1371 (b))t WIN expenses (as defined in paragraph (a) of § 1.50B-1) shall be apportioned pro rata among... | |
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Investment for each taxable year shall be apportioned pro rata among the persons who are shareholders of such corporation on the last day of such taxable year; and (2) Any person to whom any... 
