 | United States - 1928 - 268 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...property, such foreign corporation may, at the option (d) For the purpose of this section two or more domestic corporations shall be deemed to be affiliated... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...option of the domestic corporation, be treated for the purpose of this title as a domestic corporation. (i) Suspension of running of statute of limitations.... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...option of the domestic corporation, be treated for the purpose of this title as a domestic corporation. (i) Suspension of running of statute of limitations.—If... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...stock (exclusive of directors' qualifying shares) of a corporation described in section 141 (d) (3) and organized under the laws of Canada or of Mexico and...option of the domestic corporation, be treated for taxable years beginning after December 31, 1933, as a domestic corporation. The option to treat such... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...option of the domestic corporation, be treated for the purpose of this title as a domestic corporation. (i) Suspension of Running of Statute of Limitations.... | |
 | United States. Bureau of Internal Revenue - 1936 - 56 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...option of the domestic corporation, be treated for the purpose of this title as a domestic corporation. (i) Suspension of Running of Statute of Limitations.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...option of the domestic corporation, be treated for the purpose of this title as a domestic corporation. (i) SUSPENSION OF RUNNING OP STATUTE OP LIMITATIONS.... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...of section 251. ART. 141-4. Foreign corporations which may be treated as domestic corporations. — In the case of a domestic corporation owning or controlling,...of directors' qualifying shares) of a corporation described in section 141 (d) (3) and organized under the laws of Canada or of Mexico and maintained... | |
 | United States - 1939 - 780 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...option of the domestic corporation, be treated for the purpose of this chapter as a domestic corporation. (i) SUSPENSION OF RUNNING OF STATUTE OF LIMITATIONS.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying...laws of such country as to title and operation of proj>erty, such foreign corporation may, at the option of the domestic corporation, be treated for... | |
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... qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with the laws of such country as to title and operation of property, such foreign corporation may. at the... 
