 | 1968 - 416 pages
...If, in the case of a taxable year beginning in 1954 and ending in 1955, a taxpayer is not engaged in trade or business in the United States through a permanent establishment at any time during that part of the taxable year which follows December 31, 1954, then he shall, for purposes... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...the United States accumulated earnings tax in any taxable year unless such corporation is engaged in trade or business in the United States through a permanent establishment at any time during such year. (2) (a) A United States corporation which maintains a permanent establishment... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...the United States accumulated earnings tax in any taxable year unless such corporation is engaged in trade or business in the United States through a permanent establishment at any time during such year. (6) The competent authorities of the two Contracting States may each prescribe... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...corporation will be exempt from the accumulated earnings tax in any taxable year unless it is engaged in trade or business in the United States through a permanent establishment at any time during such year. In the event a Korean corporation does not satisfy the requirements for... | |
 | 1981 - 34 pages
...corporation will be exempt from the accumulated earnings tax in any taxable year unless it is engaged in trade or business in the United States through a permanent establishment at any time during such year. In the event a Moroccan corporation does not satisfy the requirements for... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...corporation will be exempt from the accumulated earnings tax in any taxable year unless it is engaged in trade or business in the United States through a permanent establishment at any time during such year. Paragraph 6 authorizes the competent authorities of the Contracting States... | |
 | 1988 - 34 pages
...trade or business carried on through a permanent establishment. Other taxes poration is engaged in trade or business in the United States through a permanent establishment at any time during such year. However, the proposed protocol expands this exemption so that it applies... | |
 | 1973 - 444 pages
...11, in the case of a taxable year beginning in 1954 and ending in 1955, a taxpayer Is not engaged In trade or business in the United States through a permanent establishment at any time during that part of the taxable year which follows December 31, 1954, then he shall, for purposes... | |
 | 1968 - 424 pages
...If, in the case of a taxable year beginning in 1954 and ending in 1955, a taxpayer is not engaged in trade or business in the United States through a permanent establishment at any time during that part of the taxable year which follows December 31. 1954, then he shall, for purposes... | |
 | 1970 - 442 pages
...If, in the case of a taxable year beginning in 1954 and ending in 1955, a taxpayer is not engaged in trade or business in the United States through a permanent establishment at any time during that part of the taxable year which follows December 31, 1954, then he shall, for purposes... | |
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If, in the case of a taxable year beginning in 1954 and ending in 1955, a taxpayer is not engaged in trade or business in the United States through a permanent establishment at any time during that part of the taxable year which follows December 31. 
