...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),...

...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...

...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...

...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...

...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...

...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"...

...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...

...§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...

...(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...

...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...