... principally engaged in the furnishing of capital to other corporations which are principally engaged in the development or exploitation of inventions, technological improvements, new processes, or products... Annual Report - Page 78by United States. Small Business Administration - 1969Full view - About this book
| United States - 1953 - 1744 pages
...principally engaged in the furnishing of capital to other corporations which are principally engaged in 74 and 875) shall notify the executor of the amount...payment of the amount of which he Is notified, shall b such investment company may, in the computation of 50 per centum of the value of its assets under subparagraph... | |
| 1998 - 804 pages
...principally engaged in the furnishing of capital to other corporations which are principally engaged in the development or exploitation of Inventions, technological...processes, or products not previously generally available. (2) For the purpose of the aforementioned determination and certification, unless the Securities and... | |
| 2000 - 714 pages
...are principally engaged in the furnishing of capital to corporations that are principally engaged in the development or exploitation of inventions, technological...processes, or products not previously generally available, under Section 851(e) of the Internal Revenue Code of 1986 (26 USC 851(e)), where applications from... | |
| United States. Congress. Senate. Committee on Finance - 1951 - 1546 pages
...For the purposes of this subsection, a corporation shall be considered to be principally engaged in the development or exploitation of inventions, technological...processes, or products not previously generally available, for at least 10 years after the date of the first acquisition of any security in such corporation or... | |
| United States, Walter Elbert Barton - 1953 - 708 pages
...principally engaged in the furnishing of capital to other corporations which are principally engaged in the development or exploitation of inventions, technological...processes, or products not previously generally available, such investment company may, in the computation of 50 per centum of the value of its assets under subparagraph... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 1472 pages
...connection it might be pointed out that the question whether an enterJriseis "snhstantially" engaged in the development or exploitation of inventions, technological...new processes, or products not previously generally milable would have to be officially considered and passed upon by the Securities and Exchange Commission... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...capital and whose securities are then in its portfolio is engaged to the extent of 51 percent or more in the "development or exploitation of inventions, technological improvements, new processes, or products." To determine whether a corporation is "substantially" so engaged is not a difficult matter whereas... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1955 - 152 pages
...so-called development companies. Development companies were defined as companies principally engaged in the development or exploitation of inventions, technological...processes, or products not previously generally available. A company which was certified by the Securities and Exchange Commission as investing in a development... | |
| United States. Congress. Senate. Committee on the Judiciary - 1956 - 570 pages
...Exchange Commission determines otherwise, a corporation shall be considered to be principally engaged in the development or exploitation of inventions, technological...processes, or products not previously generally available, for at least 10 years after the date of the first acquisition of any security in such corporation or... | |
| |