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" ... 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 78
by United States. Small Business Administration - 1969
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United States Code, Volume 3

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Revenue Act of 1951: Hearings Before the Committee on Finance ..., Parts 1-2

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...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

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...
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Summary of Finance Committee Amendments to H.R. 8300

United States. Congress, United States. Congress. Joint Committee on Internal Revenue Taxation - 1954 - 74 pages
...financing so-called development companies. Development companies are companies principally engaged in the development or exploitation of inventions, technological...processes, or products not previously generally available. A company principally engaged in investing in one or more of these development companies may hold more...
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The Internal Revenue Code of 1954: Hearings Before the Committee ..., Parts 3-4

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...
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 3

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...
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Summary of the New Provisions of the Internal Revenue Code of 1954 (H.R ...

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...
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Legislation Affecting Corporate Mergers: Hearings Before the Subcommittee on ...

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...
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