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" Newfoundland, and which satisfies the following conditions: ( 1 ) If 95 percent or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable year (or for such part of such period... "
Reports of the Tax Court of the United States - Page 306
by United States. Tax Court - 1962
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American Chamber of Commerce Journal

American Chamber of Commerce of the Philippines - 1921 - 735 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Infantry Journal, Volume 26

1925 - 794 pages
...payment constitutes 80 per cent or more of his total gross income from all sources for the three-year period immediately preceding the close of the taxable year (or for such part of such period as may be applicable). PERSONAL EXEMPTION In the case of a single person, a personal exemption of $1,000.00;...
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Statutes of the United States of America

United States - 1921 - 642 pages
...possessions. domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...— citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...citizen or domestic corporation (computed without the heneflt of this section), for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources...
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