 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...corporation, (j) Definition of control. — As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. SEC. 113. BASIS FOR DETERMINING GAIN on LOSS. (a) Property... | |
 | United States - Law - 1921 - 642 pages
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. samela that °« wMch (d) U) Where property is exchanged... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...of this paragraph, a person is, or two or more persons are, in control of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation." PROBLEM 29 Illustrating the Basis for Determining Gain... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...this paragraph, a person is, or two or more persons are, "in control " of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. ART. 1571. Eecognition of gain or loss. — In the case... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...this paragraph, a person is, or two or more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...of another corporation. SEC. 203. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. BASIS FOR DETERMINING GAIN OR LOSS, DEPLETION, AND DEPRECIATION.... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. Basis for Determining Gain or Loss, Depletion, and Depreciation.... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the voting stock and...least 80 per centum of the total number of shares of all other classes of stock of the corporation. BASIS FOR DETERMINING GATN OR LOSS, DEPLETION, AND DEPRECIATION... | |
| |
... the acquisition by one corporation in exchange solely for all or a part of its voting stock of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation... 
