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" State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. "
Tax Conventions with Belgium, Finland, Trinidad and Tobago, and the ... - Page 142
by United States. Congress. Senate. Committee on Foreign Relations - 1971 - 177 pages
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The Code of Federal Regulations of the United States of America

1990 - 214 pages
...State merely because such resident carries on § 514.20 i 514.20 business in that other State through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. (в) The fact that a resident...
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Statutory Instruments, Part 2

Great Britain - 1963 - 1436 pages
...other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. (vii) The fact that a corporation...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1968 - 1034 pages
...other Contracting State merely because such resident carries on business in that other State through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. (6) The fact that a resident...
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State Income Taxation of Mercantile and Manufacturing Corporations

United States. Congress. House. Committee on the Judiciary, United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1961 - 674 pages
...have a permanent establishment in the State merely because it carries on business in the State through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. (5) The fact that an enterprise...
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State Income Taxation of Mercantile and Manufacturing Corporations

United States. Congress. House. Committee on the Judiciary, United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1961 - 678 pages
...have a permanent establishment in the State merely because it carries on business in the State through a broker, general commission agent, or any other agent of an independent status, where such persons are acting In the ordinary course of their business. (5) The fact that an enterprise...
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Interstate Taxation Act: Hearings Before the Special Subcommittee ..., Volume 1

United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1966 - 1918 pages
...thereof merely because it carries on business in the State or political subdivision thereof through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. When uniform jurisdictional...
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Interstate Taxation Act: Hearings Before the Special Subcommittee on ..., Part 1

United States. Congress. House. Committee on the Judiciary. Special Subcommittee on State Taxation of Interstate Commerce - 1966 - 862 pages
...thereof merely because it carries on business in the State or political subdivision thereof through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. When uniform jurisdictional...
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Hearings, Reports and Prints of the House Committee on the Judiciary

United States. Congress. House. Committee on the Judiciary - 1966 - 1920 pages
...thereof merely because it carries on business fa the State or political subdivision thereof through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. When uniform jurisdictional...
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Internal Revenue Cumulative Bulletin, Issue 1

United States. Internal Revenue Service - 1975 - 804 pages
...other Contracting State merely because such resident carries on business in that other State through a broker, general commission agent, or any other agent of an independent status, where such persons are acting in the ordinary course of their business. Accordingly, it is held that...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...establishment in the other Contracting State merely because it carries on business in that other State through ) The Convention where such person is acting in the ordinary course of his business, whether or not such broker or agent...
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