... personal holding company income; and (2) at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. The term "personal holding... Statistics of Income for ... - Page 491953Full view - About this book
| Philippines - 1980 - 194 pages
...investment company where 018463-A— 9 at any time during the taxable year more than fifty per centum in value of its outstanding stock is owned, directly or indirectly, by one person. "(c) Evidence determinative of purpose. — That fact that the earnings or profits of a... | |
| United States. Congress. Senate. Committee on Finance - 1936 - 996 pages
...or securities, and (B) at any timf during the last half of the taxable year more than 50 percentum in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. It is provided in the bill that stock owned directly or indirectly by a corporation,... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...case of regular dealers in stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than... | |
| United States. Congress. Senate. Committee on Finance - 1936 - 1060 pages
...case of regular dealers in stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 percentum in value of its outstanding stock Is owned, directly or indirectly, by or for not more than... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...case of regular dealers in stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than... | |
| United States - 1939 - 780 pages
...centum of the gross income is personal holding company income ; and (2) STOCK OWNERSHIP REQUIREMENT. — At any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than... | |
| United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 pages
...case of regular dealers in stock or securities) gains from the sale of stock or securities: and (B) at any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than... | |
| United States. Securities and Exchange Commission - 1956 - 716 pages
...number of stockholders. Under the Internal Revenue Code a company is a personal holding company if (1) at any time during the last half of the taxable year more than 50% in value of its outstanding stock is owned directly or indirectly by or for not more than five individuals28... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...centum of the gross income is personal holding company income; and (2) STOCK OWNERSHIP REQUIREMENT. — At any time during the last half of the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than... | |
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