 | United States - 1988 - 1290 pages
...common stock issued by the employer (or by a corporation which is a member of the same controlled group) having a combination of voting power and dividend rights equal to or in excess of— (A) that class of common stock of the employer (or of any other such corporation) having... | |
 | United States. Internal Revenue Service - 1978 - 668 pages
...common stock issued by the employer (or by a corporation which is a member of the same controlled group) having a combination of voting power and dividend rights equal to or in excess of— "(A) that class of common stock of the employer (or of any other such corporation)... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1979 - 1636 pages
...(for tluicly held companies), the existing rule hai 1*ceu incMlificd to permit the use of common tUxk having a combination of voting power and dividend rights equal to or in excess of common stock having the greatest voting power and the greatest dividend rights. In addition,... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1979 - 696 pages
...(for closely-held companies), the existing rule has been modified to permit die use of common Mock having a combination of voting power and dividend rights equal to or in excess of common stock having the greatest voting power and the greatest dividend rights. In addition,... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 28 pages
...employer security which can be contributed to a TRASOP or an ESOP is common stock issued by the employer having a combination of voting power and dividend rights equal to or in excess of the class of common stock of the employer having the greatest voting power and the class... | |
 | Arthur M. Borden, Joel A. Yunis - 1982 - 1662 pages
...common stock is not readily tradeable on an established market, the securities in question must have a combination of voting power and dividend rights equal to or greater than the issuer's class of common stock having the greatest voting power and dividend rights.49 ESOP loans must... | |
 | C C H, Incorporated - 2004 - 1134 pages
...common stock issued by the employer (or by a corporation which is a member of the same controlled group) having a combination of voting power and dividend rights equal to or in excess of;3 1. that class of common stock of the employer (or of any other such corporation) having... | |
 | Joseph B. Darby - 2006 - 542 pages
...common stock issued by the employer (or by a corporation that is a member of the same controlled group) having a combination of voting power and dividend rights equal to or exceeding that class of common stock of the employer (or a corporation that is a member of the same... | |
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If there is no common stock which meets the requirements of paragraph (1), the term 'employer securities' means common stock issued by the employer (or by a corporation which is a member of the same controlled group) having a combination of voting power... 