 ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such...  Internal Revenue Bulletin: Cumulative bulletin - Page 699by United States. Internal Revenue Service - 1968Full view - About this book
 | National City Company - 1921 - 104 pages
...or that more than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within... | |
 | United States - 1921 - 642 pages
...Commissioner that more than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United... | |
 | United States - 1922 - 756 pages
...Commissioner that more than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...Commissioner that more than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...Commissioner that more than 50 per cent of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United... | |
 | Eric Louis Kohler - 1924 - 514 pages
...Commissioner that more than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...trade or business, including a reasonable allowance for obsolescence; corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...Commissioner that more than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United... | |
| |
