 | 1925 - 822 pages
...the gross income of such foreign corporation for the three-year period ending with the close of the taxable year preceding the declaration of such dividends...States as determined under the provisions of section 217.' Section 234, part (a), paragraph (6), authorizes, in similar terms, a deduction of dividends... | |
 | United States - 1921 - 642 pages
...that more than 50 per centum of the gross 9oaicesincome of such foreign corporation for the three-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States - 1922 - 1028 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | National Tax Association - 1924 - 628 pages
...the gross income of such foreign corporation for the three-year period ending with the close of the taxable year preceding the declaration of such dividends...States as determined under the provisions of section 217. Section 234, part (a), paragraph (6), authorizes, in similar terms, a deduction of dividends by... | |
 | United States - 1924 - 260 pages
...for the three-year period ending with the close of its taxable year preceding the declaration of euch dividends (or for such part of such period as the...States as determined under the provisions of section 217; ITEMS NOT DEDUCTIBLE. Sec. 215. That in computing net income no deduction shall in any case be... | |
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... (B) from a foreign 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... 
