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Airmatic Inc, Philadelphia, PA Parker Hannifin Corp, Minneapolis MN Parker Hannifin Corp, Hose Products Div.
With an S corp, gain from the sale of a capital asset held for at least one year will retain its "tax character" upon flow through to its shareholders and could be taxed at preferential capital gains rates of 15 percent.
Corp 1 and ForCorp stock, none of the stock they own in either corporation counts toward the greater-than-50% test.
LECO Corp, 3000 Lakeview Ave, St Joseph, MI, 49086-2396 tel: 269/985-5496 fax: 269/982-8977#
Itochu Ceratech Corp, 11-4 Shiokusa-Cho Seto-Shi, Aichi tel: 81/561-21-3715 fax:
Conveyor Dynamics Corp, 7000 W Geneva Drive, St Peters, MO, 83376 tel: 636/279-1111 fax: 636/279-1121
Parker Hannifin Corp Refrigeration & Air Conditioning Div.
Rimrock Corp, 1790 Jetway Blvd, Columbus, OH, 43219 tel: 614/471-5926 fax: 614/471-7388
Red Oaks Mitt Machine Corp (ROMMCO), Poughkeepsie, NY
LECO Corp, 3080 Lakeview Ave, St Joseph, MI, 49085-2396 tel: 269/985-5496 fax: 269/982-8977