| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 էջ
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
| George Edwin Holmes - 1919 - 1048 էջ
...in the case of bonds not containing a tax-free covenant ; and (d) by foreign corporations engaged in trade or business within the United States or having an office or place of business therein, whether or not such bonds contain a tax-free covenant. In case a citizen or resident alien... | |
| United States. Bureau of Internal Revenue - 1920 - 346 էջ
...the United States and residents of China is a domestic partnership. A. foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
| United States. Internal Revenue Service - 1921 - 348 էջ
...nonresident, in the case of bonds not containing a tax-free covenant; (d) by foreign corporations engaged in trade or business •within the United States or having an office or place of business therein, whether or not such bonds contain a tax-free covenant ; and (e) by foreign governments, whether... | |
| United States. Internal Revenue Service - 1924 - 396 էջ
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
| Robert Hiester Montgomery - 1923 - 1760 էջ
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
| United States. Internal Revenue Service - 1951 - 530 էջ
...CORPORATIONS ENTITLED TO BENEFITS OF SECTION 251— INVESTED CAPITAL.— Section 724 provides that in the case of a foreign corporation engaged in trade or business within the United States, and in the case of a corporation entitled to the benefits of section 251, the invested... | |
| United States. Internal Revenue Service - 1931 - 502 էջ
...office or place of busineas therein, as a nonresident foreign corporation. A partnership engaged in trade or business within the United States or having an office or place of business therein is referred to in these regulations as a resident partnership, and a partnership not engaged... | |
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