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3 Written questions

2 Multiple choice questions

  1. Aggregating the lowest percentages each holds in any one firm for the common shareholders, the total must exceed 50 percent
  2. The five common shareholders must own in aggregate 80% or more of the stock of each corporation within the group for certain tax provisions

2 True/False questions

  1. Controlled GroupsParent must own at least 80% of subsidiary


  2. Tests for Controlled Groups - Brother/SisterParent must own at least 80% of subsidiary


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