| 1954 - 766 pages
...the West Indies, or in Newfoundland is classified as a Western Hemisphere trade corporation if (1) 95 percent or more of its gross income for the 3-year...the close of the taxable year (or for such part of that period as the corporation was in business) was derived from sources outside the United States;... | |
| United States. Congress. Senate. Committee on Finance - 1940 - 512 pages
...en9a9ed in business within the linited States. — A special rule is applied to a domestic corporation if 95 percent or more of its gross income for the 3-year...immediately preceding the close of the taxable year was derived from sources outside the United States and if 50 percent or more of its gross income for... | |
| United States - 1953 - 1744 pages
...: (a) If 95 per centum or more of the gross Income of such domestic corporation for the three -year e of a foreign corporation not having any office or...States the return, in lieu of the time prescribed in s was derived from sources other than sources within the United States; and (b) If 90 per centum or more... | |
| 1941 - 1300 pages
..." (1) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...period during which the corporation was in existence) was derived from sources other than sources within the United States; and "(2) Ij 50 per centum or... | |
| United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...conditions:" "(1) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...period during which the corporation was in existence) was derived from sources other than sources within the United States; and "(2) If 50 per centum or... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...109. (a) If 95 per centum or more of the gross income of such domestic corporation for the threeyear was derived from sources other than sources within the United States; and Sec. 109. (b) If 90 per centum... | |
| United States. Congress. Senate. Committee on Finance - 1944 - 1196 pages
..." (1 ) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...period during which the corporation was in existence) was derived from sources other than sources within the United States; and "(2) ,If 50 per centum or... | |
| United States. Congress. Senate. Committee on Finance - 1945 - 290 pages
...gross income allocable to such permanent establishment o] a domestic corporation, for the three-year period immediately preceding the close of the taxable...such part of such period during which the corporation or the permanent establishment was in existence) was derived from sources other than sources within... | |
| 1977 - 864 pages
...Hemisphere" means the countries in North, Central, and South America, and in the West Indies; (2) Ninety-five percent or more of its gross income for the 3-year...period during which the corporation was in existence) is derived from sources without the United States; and (3) Ninety percent or more of its gross income... | |
| 1977 - 866 pages
...the following conditions: (1) If 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close...period during which the corporation was in existence) was derived from sources without the United States; and (2) If 90 percent or more of its gross income... | |
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