 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (f) Consolidation... | |
 | United States - 1928 - 268 pages
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of Its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...deriving income from possessions of United States.-— For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Bureau of Internal Revenue - 1936 - 56 pages
...Deriving Income From Possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...DERIVING INCOME FROM POSSESSIONS OP UNITED STATES. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) SUBSIDIARY... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...deriving income from possessions of United States. — For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. (h) Subsidiary... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...this section the following corporations shall be treated as foreign corporations : (1) A corporation entitled to the benefits of section 251. by reason...sources within a possession of the United States ; (2) A corporation organized under the China Trade Act, 1922, 42 Stat. 849 (USC, Title 15, c. 4), and entitled... | |
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A corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States... 
