Gross income and stock ownership requirements of foreign personal holding companies.
Section 68
SEC. 68. Gross income and stock ownership requirements of foreign personal holding companies.—In. determining the percentage of the gross income of a foreign personal no ding company that should be classed as foreign personal homing company income, as well as the stock ownership requirement of such company, the same rules prescribed in sections sixty-five and sixty-six with regard to domestic personal holding companies shall apply.