 | United States. Tax Court - 1969 - 1194 pages
...property (whether real or personal) of the corporation, whether or not such amounts constitute 50 percent or more of the gross income of the corporation for the taxable year. The term "rents" does not include payments for the use or occupancy of rooms or other space where tigniflcant... | |
 | 1969 - 332 pages
...compensation for personal services rendered by the shareholders of the corporation) equals 15 percent or more of the gross income of the corporation for the taxable year. (i1) The term "mineral, oil, or gas royalties" means all royalties, including production payments and... | |
 | 1968 - 728 pages
...oil, and gas royalties (whether or not the aggregate amount of such royalties constitutes 50 percent or more of the gross income of the corporation for the taxable year) , and amounts received for the privilege of using patents, copyrights, secret processes and formulas,... | |
 | United States. Internal Revenue Service - 1960 - 1384 pages
...property (whether real or personal) of the corporation, whether or not such amounts constitute 50 percent or more of the gross income of the corporation for the taxable year. The term "rents" does not include payments for the use or occupancy of rooms or other space where signficant... | |
 | 1971 - 782 pages
...property (whether real or persona1) of the corporation, whether or not such amounts constitute 50 percent or more of the gross income of the corporation for the taxable year. The term "rents" does not include payments for the use or occupancy of rooms or other space where significant... | |
 | 1967 - 548 pages
...property (whether real or personai) of the corporation, whether or not such amounts constitute 50 percent or more of the gross income of the corporation for the taxable year. The term "rents" does not include payments for the use or occupancy of rooms or other space where significant... | |
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This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high merely because the corporation earned within the taxable year a high rate of profit upon a normal invested capital... 
