 | 1971 - 552 pages
...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. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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. (h) Subsidiary... | |
 | United States. Internal Revenue Service - 1942 - 768 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... | |
 | 1954 - 1390 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. The credit under section 26 (b) (that Is, the sum of the credits determined under paragraphs... | |
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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... 
