| United States. Congress. Senate. Finance - 1950 - 910 pages
...companies subject to taxation under section 201 or 207. "(3) Foreign corporations. "(4) Corporations entitled to the benefits of section 251, by reason of receiving a large percentage of their income from sources within possession* of the United States. "(5) Corporations organized under... | |
| United States. Congress. Senate. Committee on Finance - 1950 - 894 pages
...companies subject to taxation under section 201 or 207. "(3) Foreign corporations. "(4) Corporations entitled to the benefits of section 251, by reason of receiving a large percentage of their income from sources within possessions of the United States. "(5) Corporations organized under... | |
| United States. Tax Court - 1954 - 1170 pages
...section 251 Is taxable only on Its gross Income from sources within the United States by reason of Its receiving a large percentage of Its gross Income from sources within a possession of the United States. for $12,685.23. The petitioner reported this amount for tax purposes as capital gain.... | |
| United States. Tax Court - 1958 - 1388 pages
...companies subject to taxation under section 201 or 207. (3) Foreign corporations. (4) Corporations entitled to the benefits of section 251, by reason of receiving a large percentage of their Income from sources within possessions of the United States. (5) Corporations organized under... | |
| United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...shall be treated as foreign corporations: (1) a corporation entitled to the benefits of section 931, gnesite, the sintering and nodulizing of phosphate...rock, and the furnacing of quicksilver ores; (F) i United States ; and (2) a corporation organized under the China Trade Act, 1922 (15 USC, chapter 4),... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1204 pages
...treated as forei corporations: 74 *xo.(\ (1) a corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States ; and (2) a corporation organized under the China Trade Act, 1922 (15 USC, chapter 4),... | |
| United States. Internal Revenue Service - 1973
...shall be treated as foreign corporations: (1) A corporation entitled to the benefits of section 931, by reason of receiving a large percentage of its gross income from sources within a possession of the United States; and (2) A corporation organized under the China Trade Act, 1922 (15 USC chapter 4) ,... | |
| United States. Tax Court - 1971 - 1476 pages
...DERIVING INCOME FROM POSSESSIONS OF UNITED STATES.— For the purposes of this section a corporation entitled to the benefits of section 251, by reason of receiving a large percentage of its income from possessions of the United States, shall be treated as a foreign corporation. At the same... | |
| 1969 - 958 pages
...shall be treated as foreign corporations: (1) A corporation entitled to the benefits o! section B31, by reason of receiving a large percentage of its gross income from sources .sithin a possession of the United States; and (2) A corporation organized under the China Trade Act,... | |
| United States. Tax Court - 1971 - 1470 pages
...Foreign corporations. (3) Corporations organized under the China Trade Act, 1922. (4) Corporations entitled to the benefits of section 251, by reason of receiving a large percentage of their income from possessions of the United States. (5) Personal service corporations. (6) Insurance... | |
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