 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...sucll period as the corporation has been in existence), 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 f'^ar preceding the declaration of such dividends (or for such part of such period as the corporation... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...; or (&) From a foreign corporation unless less than 50 per cent of its gross income for the 3-year period ending with the close of its taxable year preceding...such dividends, or for such part of such period as it has been in existence, was derived from sources within the United States. However, for the purposes... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...such period as the corporation has been in existence ) , or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...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 - 1936 - 604 էջ
...; or (&) From a foreign corporation unless less than 50 percent of its gross income for the 3-year period ending with the close of its taxable year preceding...such dividends, or for such part of such period as it has been in existence, was derived from sources within the United States; but only in an amount... | |
 | United States - 1939 - 780 էջ
...such period as the corporation has been in existence) , or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...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. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...an office or place of business therein, and (2) more than 85 per centum of the gross income of such corporation for the threeyear period ending with the...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... | |
 | 1924 - 1040 էջ
...corporation organized under the China trade act, 1822. or (B) from any foreign corporation when it is shown to the satisfaction of the commissioner that more...centum of the gross income of such foreign corporation Jor the three-year period ending with the close of its taxable year preceding the declaration of such... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...such period as the corporation has been in existence), or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...such period as the corporation has been in existence) , or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...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. Board of Tax Appeals - 1939 - 1702 էջ
...such period as the corporation has been in existence), or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United Stales as determined... | |
| |
... (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... 
