 | 1925 - 822 էջ
...foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per cent of the gross income of such foreign corporation for the three-year period ending with the close of the taxable year preceding the declaration of such dividends (or for such part of such period as the... | |
 | National City Company - 1921 - 104 էջ
...(a) from a domestic corporation other than a corporation entitled to the benefits of section 262, or that more than 50 per centum of the gross income of...the United States as determined under section 217." 99 "(7) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,... | |
 | United States - 1921 - 642 էջ
...corporation entitled to the benefits of section 262, or (2) from a foreign corporation when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States - 1922 - 756 էջ
...corporation entitled to the benefits of section 262, or (2) from a foreign corporation when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 էջ
...corporation entitled to the benefits of section 262, or (b) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...its taxable year preceding the declaration of such divdends (or for such part of such period as the foreign corporation has been in existence) was derived... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...corporation organized under the. China Trade Act, 1922? or (B) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...three-year period ending with the close of its taxable year Act of 1918. Act of 1921. Act of 1918. preceding the declaration of such dividends (or for such part... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...three-year period ending with the close of its taxable year pre* Amended, see page 98. ceding the declaration of such dividends (or for such part of such period... | |
 | Eric Louis Kohler - 1924 - 514 էջ
...Act, 1922, or [Matter in italics added by "China Trade Act, 1922," effective September 19, 1922.] lion of the Commissioner that more than 50 per centum of...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...in existence) ; or (b) From a foreign corporation unless less than 50 per cent of its gross income for the three-year period ending with the close of...such dividends, or for such part of such period as it has been in existence, was derived from sources within the United States. Dividends will be treated... | |
 | United States - 1924 - 260 էջ
...corporation organized under the China Trade Act, 1922* or (B) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...50 per centum of the gross income of such foreign orporation for the three-year period ending with the close of its taxable year Act of im. Act of UU.... | |
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... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such... 
