 | 1980 - 476 էջ
...than 80 percent of its gross Income was taxable to such permanent establishment for a § 514.21 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such portion of that period as the corporation h^s been in existence). Such dividends are not eligible for... | |
 | 1999 - 220 էջ
...and more than 80 percent of its gross income was taxable to such permanent establishment for a 3-year period ending with the close of Its taxable year preceding the declaration of such dividends (or for such portion of that period as the corporation has been in existence). (5) When the prepayment (précompte)... | |
 | United States, Walter Elbert Barton - 1950 - 1126 էջ
...(2) more than 85 per centum of the gross income of such corporation for the three-year period endins: with the close of its taxable year preceding the declaration...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 - 1951 - 1546 էջ
...unless less than 20 per centum of the gross income of such resident foreign corporation for the 3-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determiued... | |
 | United States. Internal Revenue Service - 1967 - 1388 էջ
...less than 50 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the corporation has been in existence) was effectively connected with the conduct of a trade or business... | |
 | United States. Internal Revenue Service - 1968 - 1034 էջ
...and more than 80 percent of its gross income was taxable to such permanent establishment for a 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such portion of that period as the corporation has been in existence). (b) The United States may impose... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 էջ
...corporation unless less than 50 percent of the gross income of such foreign corporation for the 3-year eduction. See. 145. Cross reference. SEC. 141. STANDARD...deduction referred to in section 63 (b) (defining t corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 178 էջ
...of the gross business income of such foreign corporation for the 3-year period ending with the closo of its taxable year preceding the declaration of such...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. House. Committee on Ways and Means - 1966 - 60 էջ
...less than 80 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the corporation has been in existence) was effectively connected with the conduct of a trade or business... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 54 էջ
...less than 80 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the corporation has been in existence) was effectively connected with the conduct of a trade or business... | |
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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... 
