Pete...and "In the United States, 80% or more of stock, in voting and value, must be owned before tax consolidation benefits such as tax-free dividends can be claimed."
Printed copy · Anthology Volume 3, page 1287Printed copy from The Tender For Law Anthology, Volume 3, page 1287 (printed 13 June 2014). Added by this site; not part of the Facebook export.