§
dig.tax
/
Pub. L. 91-687
Jan. 12, 1971
84 Stat. 2071 · Changed 1 section of the Code
Bill
H.R. 19369
§ 165
Losses
(g)(3)
Pub. L. 91–687 substituted “stock possessing at least 80 percent of the voting power of all classes of its stock and at…