 | National City Company - 1921 - 104 pages
...Canadian ratio produces less $4,042.00 In this case Canadian ratio being "less" will be used. 193 (f) For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation. PAYMENT, OR COLLECTION, OF TAX AT THE SOURCE. Who Are... | |
 | United States - 1922 - 1028 pages
...the word " year " as used in this subdivision shall be construed to mean such accounting period. (f ) For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation. SEC. 239. Corporation returns, (a) That every corporation... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...of assessing against the latter its proper income and excessprofits tax. REFERENCE : Sec. 240 (d) : "For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation: Provided, That in any case of two or more related trades... | |
 | United States - 1922 - 756 pages
...the word "year" as used in this subdivision shall be construed to mean such accounting period. (f) For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation. (Act Nov. 23, 121, c. 136, § 238, 42 Stat.) Notcj —... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...the word "year" as used in this subdivision shall be construed to mean such accounting period. * (f) For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation. CORPORATION RETURNS SEC. 239. (a) That every corporation... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...not be deemed to be affiliated with any other corporation within the meaning of this section.2 (d) For the purposes of this section a corporation entitled to the benefits of Act of 1918. invested capital and net income and the remainder of such affiliated group shall be assessed... | |
 | Eric Louis Kohler - 1924 - 514 pages
...the meaning of this section. [Added by "China Trade Act, 1922," effective September 19, 1922.] (d) For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation: Provided, That in any case of two or more related trades... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...the word " year " as used in this subdivision shall be construed to mean such accounting period. (f) For the purposes of this section a corporation entitled to the benefits of section 262 or 263 shall be treated as a foreign corporation. ART. 611. Credit for foreign taxes. — This... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
..."year" as used in this subdivision shall be construed to mean such accounting period. SEC. 238. (f ) For the purposes of this section a corporation entitled to the benefits of section 262200 or 263200 shall be treated as a foreign corporation. CORPORATION RETURNS. war-profits, and excess-profits... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...such related trades or businesses, consolidate the accounts of such related trades or businesses. (e) For the purposes of this section a corporation entitled to the benefits of section 262 shall be treated as a foreign corporation. TIME AND PLACE FOR FILING CORPORATE RETURNS SEC. 241.... | |
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... the basis of an accounting period of less than one year, the word "year" as used in this subsection shall be construed to mean such accounting period. 
