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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
...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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Internal Revenue Bulletin: Cumulative bulletin, Issue 2

United States. Internal Revenue Service - 1968
...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 - 1962 - 651 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 - 1962 - 651 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
...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 - 1879 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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1975
...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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...such resident engages in industrial or commercial activity in such other Contracting State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of his business. Under paragraph (6), the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1971
...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 person is acting in the ordinary course of his business. 6. The fact that a resident of...
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