 ... 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 corporation.  Oversight on ERISA, 1978: Hearings Before the Subcommittee on Labor ... - 146 페이지저자: United States. Congress. House. Committee on Education and Labor. Subcommittee on Labor Standards - 1978 - 1306 페이지전체보기 - 도서 정보
 | United States - 1983 - 968 페이지
...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...shareholder-employee (as defined in section 1379, as in effect on the day before the date of the enactment of the Subchapter S Revision Act of 1982),... | |
 | United States - 1988 - 1120 페이지
...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...classes of stock of the corporation. For purposes of this subsection a shareholder employee (as defined In section 1379 of title 26 as in effect on the... | |
 | United States - 1964 - 1098 페이지
...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...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 페이지
...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...total value of shares of all classes of stock of the corporation. (2) Special rule for loans. For purposes of the application of paragraph (IMA), the following... | |
 | United States - 1953 - 1744 페이지
...or more of the total combined voting power of all classes of stock entitled to vote or 50 per centum ection to any Federal, State, or local elective public office, whet corporation. (C) Taxable years affected. The amount otherwise allowable under subsection (a) as a deduction... | |
 | 1971 - 324 페이지
...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...total value of shares of all classes of stock of the corporation. Mere participation by such a trust in such a transaction constitutes a "prohibited transaction"... | |
 | 1966 - 396 페이지
...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...total value of shares of all classes of stock of the corporation. (3) Taxable years affected. The amount otherwise allowable under section 642 (c) as a... | |
 | 1997 - 828 페이지
...§1.414(o>4) (i) In the case of a corporation, SO 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 or such corporation, (11) In the case of a trust or an estate, an actuarial interest... | |
 | 1969 - 990 페이지
...(within the meaning of subsection (d)(2)), 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 In a corporation, the following stock of such corporation shall be treated as... | |
 | 1992 - 1396 페이지
...section)— (i) In the case of a corporation, 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 such corporation. (ii) In the case of a trust or an estate, an actuarial interest... | |
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