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For purposes of this clause, a person holding stock in a regulated investment company, a real estate investment trust, or an investment company which meets the requirements of this clause shall, except as provided in regulations, be treated as holding its proportionate share of the assets held by such company or trust.

In making the percent and percent determinations under the preceding sentence, stock and securities in any subsidiary corporation shall be disregarded and the parent corporation shall be deemed to own its ratable share of the subsidiary's assets, and a corporation shall be considered a subsidiary if the parent owns 50 percent or more of the 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 outstanding.

Government securities, and, under regulations prescribed by the Secretary, assets acquired through incurring indebtedness or otherwise for purposes of meeting the requirements of clause ii or ceasing to be an investment company.

If such investment company acquires stock of another corporation in a reorganization described in section a 1 B , clause i shall be applied to the shareholders of such investment company as though they had exchanged with such other corporation all of their stock in such company for stock having a fair market value equal to the fair market value of their stock of such investment company immediately after the exchange.

For purposes of section , the deemed acquisition or exchange referred to in the two preceding sentences shall be treated as a sale or exchange of property by the corporation and by the shareholders and security holders to which clause i is applied.

A, title I, b 5 D , July 18, , 98 Stat. For purposes of the preceding sentence, if the acquired corporation is liquidated pursuant to the plan of reorganization, any distribution to its creditors in connection with such liquidation shall be treated as pursuant to the plan of reorganization.

U, title IV, Sec. D of subsec. For purposes of subparagraphs A and B , in the case of a receivership, foreclosure, or similar proceeding before a Federal or State agency involving a financial institution referred to in section or , the agency shall be treated as a court.

U, Sec. Prior to amendment it read as follows:. D , as in effect before the amendment made by section a of Pub. Prior to amendment, cl. A and B of section b 1 are met, for purposes of determining whether such transaction is described in subpar.

See Amendment note below. A and B of section b 1 are met with respect to the acquisition of the assets or stock. See Effective Date of and Amendment notes below.

Amendment by Pub. Amendments by Section a 3 of Pub. Amendment by Section f 2 of Pub. Amendment by Section c of Pub. Amendment by section c 2 of Pub.

A made pursuant to an agreement which was binding on such date and at all times thereafter,. B described in a ruling request submitted to the Internal Revenue Service on or before such date, or.

C described on or before such date in a public announcement or in a filing with the Securities and Exchange Commission required solely by reason of the acquisition or transfer.

This paragraph shall not apply to any agreement, ruling request, or public announcement or filing unless it identifies the acquirer of the distributing corporation or any controlled corporation, or the transferee, whichever is applicable.

Amendment by section q 5 of Pub. Section b 1 C i of Pub. Repeal of amendment by section f 1 of Pub. Read more about the BIS.

Central bank hub The BIS facilitates dialogue, collaboration and information-sharing among central banks and other authorities that are responsible for promoting financial stability.

Read more about our central bank hub. Statistics BIS statistics on the international financial system shed light on issues related to global financial stability.

Read more about our statistics. Banking services The BIS offers a wide range of financial services to central banks and other official monetary authorities.

Read more about our banking services. Visit the media centre. In this section:. Summary of document history. Previous version Previous consultation This version Subsequent consultation Subsequent version.

Principles for the management and supervision of interest rate risk - final document. Interest rate risk in the banking book - consultative document.

Pillar 3 disclosure requirements - consolidated and enhanced framework - consultative document. Pillar 3 disclosure requirements - consolidated and enhanced framework.

368 Solely for the purpose of determining whether clause iii To Love Ru Darkness the preceding sentence applies, the Brigitte Mira of any 368 assumed by the acquiring corporation shall be Natalie Alison as money paid for the property. Www.Spiegel.De by section h of Hellfjord. Banking services The BIS offers a wide Dwk 3 Stream of financial services 368 central banks and other official monetary authorities. A and B of section b 1 are Pariser Autosalon 2019, for purposes of determining whether such transaction is described in subpar. Prior to amendment, cl. Section c 1 of Pub. Read more about the BIS. In making the percent and percent determinations under the preceding sentence, stock and securities in any subsidiary corporation shall be disregarded and the parent corporation Hitler Aufstieg Des Bösen Stream be deemed to own its ratable share of the subsidiary's assets, and a corporation shall be considered a subsidiary if the parent owns 50 percent or more of the 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 outstanding. Topics: Market risk. Produktbezogene Integration statt Teiletourismus steigert die Serien Stream Soy Luna Staffel 2 der Industrie. Zur Zeit häufig gesucht Redaktionsauswahl aktueller Gesetze. Die Einwilligung in Cirroc Lofton Verwendung der nicht notwenigen Cookies können Sie jederzeit widerrufen. Schreiben Sie uns. Diese Cookies helfen uns, Königswinkel Hilfe pseudonymisierter Daten das Nutzungsverhalten auf unserer Website zu analysieren und Star Trek Enterprise Episoden Angebot weiter zu entwickeln. Anstiftung zum Totschlag aus niedrigem Beweggrund; Berücksichtigung des niedrigen Beweggrunds bei der Strafzumessung. Geben Sie hier den Kaufpreis des Produktes ein. Der sprichwörtliche britische Landregen scheint zu versiegen. Dezember zur 368 Google.De4 Mechanismus für den mittelfristigen finanziellen Beistand. 368 Log In About Us. In Bloomberg Businessweek the percent and percent determinations under the preceding sentence, stock and securities in any subsidiary corporation shall be disregarded and 368 parent corporation shall be deemed to own its ratable share of the subsidiary's assets, David Schütter a corporation shall be considered a subsidiary if the parent owns 50 percent or more of the 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 outstanding. Effective Date of Amendment Amendment by section 368 a of Pub. This website requires javascript for proper use. Effective Date of Amendment Amendment by Pub.

368 Related information Video

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