 | United States. Congress. Senate. Committee on Finance - 1976 - 582 էջ
...considered to be from US sources (in whole or in part) if fH)% or more of the gross income from all sources of such foreign corporation, for the three-year period...ending with the close of its taxable year preceding the payment, was effectively connected with the conduct of a trade or business within the United States."... | |
 | United States. Congress. House. Committee on Foreign Affairs - 1980 - 880 էջ
...United States, and (B) more than 85 percent of the gross income of such 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 determined... | |
 | Jacob Stewart Seidman - 2003 - 972 էջ
...subject to taxation under this chapter and is engaged in trade or business within the United States if more than 50 per centum of the gross income 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 - 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. Internal Revenue Taxation Joint Committee - 1933 - 262 էջ
...which Is subject to taxation under this chapter, or (2) from a foreign cori>oration when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation bus been in existence) was derived from sources within the United States as determined... | |
 | 1970 - 556 էջ
...corporation unless less than 50 percent of the gross income 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 derived from sources within the United States as determined... | |
 | 1968 - 544 էջ
...corporation unless less than 50 percent of the gross income 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 derived from sources within the United States as determined... | |
 | 1973 - 618 էջ
...corporation unless less than 60 percent of the gross Income of such foreign corporation for the 8-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 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... 
