Legislative History of H.R. 8363: 88th Congress, the Revenue Act of 1964, Public Law 88-272...

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Página 125 - (1) Parent-subsidiary controlled group. — One or more chains of corporations connected through stock ownership with a common parent corporation if — "(A) stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of stock of each of the corporations, except the common parent corporation, is owned ( within the meaning of subsection (d)(1)) by one or more of the other corporations...
Página 128 - Options. If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one of a series of such options, shall be considered as an option to acquire such stock.
Página 1128 - Amounts received as compensation (however designated and from whomsoever received) for the use of, or right to use, property of the corporation in any case where, at any time during the taxable year, 25 percent or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for an individual entitled to the use of the property; whether such right is obtained directly from the corporation or by means of a sublease or other arrangement.
Página 1154 - However, if property used in a trade or business or held for the production of income...
Página 224 - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential to medical care referred to in subparagraph (A).
Página 119 - States, by a public service or public utility commission or other similar body of the District of Columbia or of any State or political subdivision thereof, or by a foreign country or an agency or instrumentality or political subdivision thereof.
Página 77 - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.
Página 62 - In exchange solely for all or a part of its voting stock (or In exchange solely for all or a part of the voting stock of a corporation which Is In control of the acquiring corporation...
Página 91 - ... an individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner.
Página 1154 - ... any other consistent method productive of an annual allowance which, when added to all allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the useful life of the property...

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