 | United States - 1928 - 268 էջ
...ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95 per centum of the stock... | |
 | United States. Internal Revenue Service - 1951 - 530 էջ
...(1) stock possessing at least 95 percent of the voting power of all classes of stock and at least 95 percent of each class of the nonvoting stock of each...corporation owns directly stock possessing at least 95 percent of the voting power of all classes of stock and at least 95 percent of each class of the... | |
 | 1954 - 766 էջ
...or more than 50 percent of the total valué* of shares of all с!амея of stock, of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations and (b) the common parent corporation owns directly more than SO percent of the total... | |
 | United States. Internal Revenue Service - 1931 - 502 էջ
...ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations ; and • (2) The common parent corporation owns directly at least 95 per centum of the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 էջ
...ownership with a common parent corporation if — (1) At least 95 per cent of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95 per cent of the stock... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...ownership with a common parent corporation if— (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95 per centum of the stock... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 էջ
...ownership with a common parent corporation if — (1) At least 95 per cent of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations; and (2) The common parent corporation owns directly at least 95 per cent of the stock... | |
 | United States. Board of Tax Appeals - 1934 - 1646 էջ
...ownership with a common parent corporation If — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations : and (2) The common parent corporation owns directly at least 95 per centum of the stock... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...ownership with a common parent corporation if — (1) At least 95 per centum of the stock of each of the corporations (except the common parent corporation) is owned directly by one or more of the other corporations ; and (2) The common parent corporation owns directly at least 95 per centum of the stock... | |
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... corporations (except the common parent corporation) is owned directly by one or more of the other... 
