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" ... (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any Interest in such property, Including rentals or royalties for the use of or for... "
Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ... - Page 27
by United States. Congress. House. Committee on Ways and Means - 1967
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Statutes of the United States of America

United States - 1921 - 642 pages
...including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and property?' c'""'r ""' (5) Gains, profits, and income from the sale of real property located without...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...Compensation for labor or personal service performed without the United States; without the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located without the United States;...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located without the United States;...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Regulating Sale of Securities: Hearings Before a Subcommittee of the ...

United States. Congress. Senate. Committee on Interstate Commerce. Subcommittee on H.R. 10598 - 1923 - 220 pages
...such securities to the business of the issuer, has assets taken at their fair value (not including patents, copyrights, secret processes, and formulas,...trade-marks, trade brands, franchises, and other like intangible property), as follows, namely" — And this is the asset test : "(b) In the case of preferred...
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Regulating Sale of Securities: Hearings ... on H.R. 10598 ...

United States. Congress. Senate. Committee on Interstate Commerce - 1923 - 222 pages
...such securities to the business of the issuer, has assets taken at their fair value (not including patents, copyrights, secret processes, and formulas,...trade-marks, trade brands, franchises, and other like intangible property), as follows, namely" — And this is the asset test : "(a) In the case of evidences...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...including rentals or royalties for the use of or for the privilege of using without the United States patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property. See article 321. (5) Gain derived from the sale of real property located without the United States....
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located without the United States....
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes and formulas,...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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