 | United States - 1964 - 1098 էջ
...percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. (2) Special rule for loans. For purposes of the application of paragraph (1)(A), the following... | |
 | United States - 1965 - 1110 էջ
...percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. (d) Future status of organizations denied exemption. Any organization described in section... | |
 | United States - 1953 - 1744 էջ
...manner as to jeopardize the interests of the religious, charitable, scientific, etc., beneficiaries, the amount otherwise allowable under subsection (a) as a deduction shall be limited to the amount actually paid out during the taxable year and shall not exceed 15 per centum of the net... | |
 | 1972 - 692 էջ
...percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. § 1.503(c)— 1 Prohibited transactions. (a) 1n general. The term "prohibited transaction"... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 948 էջ
...percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation; and "That no part of the income or corpus of such trust or organization may be paid to... | |
 | United States. Tax Court - 1951 - 1050 էջ
...ownership, directly or Indirectly, of 50 per centum or more of the total combined voting power 01 all classes of stock entitled to vote or 50 per centum or more of the total value of shares ot all classes of stock of the corporation. was specifically earmarked for distribution by petitioner... | |
 | United States, Walter Elbert Barton - 1953 - 708 էջ
...ownership, directly or indirectly, of 50 per centum or more of the total combined voting power of all classes of stock entitled to vote or 50 per centum or more of the total value of shares of all classes of the corporation. See. 162. (g) (2) (C) Taxable years affected. — The amount otherwise... | |
 | United States. Internal Revenue Service - 1964 - 744 էջ
...percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. (2) SPECIAL RULE FOB LOANS. — For purpi iscs of the application of paragraph (1) (A),... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 էջ
...ownership, directly or indirectly, of 50 per centum or more of the total combined voting power of all classes of stock entitled to vote or 50 per centum...total value of shares of all classes of stock of the coriwration. (c) Denial of Exemption to Organizations Engaged in Prohibited Transactions. — (1) General... | |
 | United States. Congress. Senate. Banking and Currency Committee - 1957 - 294 էջ
...percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation. The organizations described in section 501 (c) (3) which are subject to the provisions... | |
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... such creator or person through the ownership, directly or indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the... 
