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" For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock. "
The Code of Federal Regulations of the United States of America - Page 22
1969
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Statistics of Income, Part 2

United States. Internal Revenue Service - Corporations - 1951 - 530 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation. H. Returns of certain corporations. — Domestic corporations...
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1939 - 1522 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock of the corporation. To "acquire, on or after October 8, 1940. . . . Control",...
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United States Code, Volume 6

United States - Law - 1965 - 1110 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50...sentence) of a corporation which in turn owns at least 50 percent of the total combined voting power of all stock entitled to vote of another corporation,...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - Income - 1945 - 2272 pages
...means f ! < ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation. H. Returns of certain corporations.—Domestic corporations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1584 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50...meaning of the preceding sentence) of a corporation the total -percept, of -of, ,all -stock ,tp, vpe',pf ^notaer, corporation, or owns at least 50 percent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1981 - 488 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock of the corporation. For control to be "acquired on or after October 8, 1940",...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1966 - 180 pages
...than 50 percent of the total value of shares of all classes of stock, of a corporation. If a person is in control (within the meaning of the preceding sentence) of a corporation which in turn owns more than 50 percent of the total combined voting power of all classes of stock entitled to vote of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1980 - 488 pages
...stock possessing at least 50 percent of the total combined voting power of all classes of § 1.269-2 stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock of the corporation. For control to be "acquired on or after October 8, 1940",...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1962 - 1090 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote or at least 50 percent of the total value of shares of all classes of stock of the corporation. (b) POWER OF SECRETARY OR His DELEGATE To ALLOW DEDUCTION,...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...means the ownership of stock possessing at least 50 percent of the total combined voting power of all ths in any calendar year, or (B) such employees as qualify under a classification set of all classes of stock of the corporation. (b) POWER OF SECRETARY OB His DELEGATE To ALLOW DEDUCTION,...
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