 | United States. Internal Revenue Service - 1936 - 604 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources ; but dividends from a foreign corporation shall, for the purposes of section 131 ( rolating to foreign... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to % its gross income from all sources; but dividends from a foreign corporation shall, for the purposes of section 131 (relating to foreign... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources; but dividends from a foreign corporation shall, for the purposes of section 131 (relating to foreign... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources; but dividends from a foreign corporation shall for the purposes of section 131 (relating to foreign... | |
 | 1941 - 1688 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources; but dividends from a foreign corporation shall, for the purposes of section 131 (relating to foreign... | |
 | 1939 - 1030 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources. However, for the purposes of section 131 of the Act, relating to credits for taxes of foreign countries... | |
 | 1940 - 1806 pages
...ratio to such dividends as the gross Income of the corporation for such period derived from sources hereafter, both the taxpayer and the person to whom the payment However, for the purposes of section 131, relating to credits for taxes of foreign countries and possessions... | |
 | United States - 1964 - 1098 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross Income from all sources: but dividends from a foreign corporation shall, for purposes of subpart A of part III (relating to... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources; but dividends from a foreign corporation shall, for the purposes of section 131 (relating to foreign... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from all sources; but dividends from a foreign corporation shall, for the purposes of section 131 (relating to foreign... | |
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States as determined under the provisions of this part; but only in an amount which bears the same ratio to such dividends as the gross income of the corporation for such period derived from sources within the United States bears to its gross income from... 
