 | United States. Internal Revenue Service - Taxation - 1937 - 874 pages
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...1943 Taxable Years Beginning in 1942 Taxable Years Beginning in 1941 centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and... | |
 | Administrative law - 1994 - 480 pages
...the liquidating corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...must have been the owner of the specified amount of suer. stock on the date of the adoption of the plan of liquidation and have continued so to be at all... | |
 | Administrative law - 1983 - 340 pages
...the liquidating corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...stock (except nonvoting stock which is limited and pre§ 1.332-2 f erred as to dividends). The recipient corporation must have been the owner of the specified... | |
 | Administrative law - 1959 - 1584 pages
...(In such other corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...number of shares of all other classes of stock (except non voting stock which is limited and preferred as to dividends) ; and either (2) The distribution... | |
 | United States. Congress. Senate. Finance - 1950 - 910 pages
...classes of stock entitled to vote and the ownership of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends) , but only if in both cases such ownership continues until the completion of the intercorporate... | |
 | Wisconsin - Bills, Private - 1955 - 850 pages
...voting power of all classes of stock entitled to vote, and at least 80 per cent of the total numher of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends) , was acquired by the distributee by purchase (as denned in par. (c) ) during a period... | |
 | Wisconsin - Session laws - 1955 - 890 pages
...voting power of all classes of stock entitled to vote, and at least 80 per cent of the total numher of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), was acquired by the distributee by purchase (as denned in par. (c) ) during a period... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1956 - 1348 pages
...(In such other corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...number of shares of all other classes of stock (except non voting stock which Is limited and preferred as to dividends) ; and » * * (2) the distribution... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 1170 pages
...(In such other corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...nonvoting stock which is limited and preferred as to dividends) ; for the purpose of this paragraph the disposition by the corporation receiving such... | |
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... possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and... 
