 | United States - 1928 - 268 էջ
...Commissioner that more than 50 percentum of the gross income of sueh? foreign corporation for the three-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States - 1928 - 1164 էջ
...commissioner that more 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...Commissioner that more than 5o per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | Robert Hiester Montgomery - 1923 - 1760 էջ
...(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 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. Dividends will be treated... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 էջ
...commissioner that more 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...dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States. Board of Tax Appeals - 1931 - 1490 էջ
...ending with the close of its taxable year preceding the declaration of such dividends (or for snob part of such period as the corporation has been In...United States as determined under the provisions of this section; (3) Compensation for labor or personal services performed In the United States ; (4)... | |
 | United States. Internal Revenue Service - 1931 - 502 էջ
...(&) From a foreign corporation unless less than 50 per cent of its gross income for the three-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. Dividends will be treated... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...existence); 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. Dividends will be treated... | |
 | 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
...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...United States as determined under the provisions of this section; but only in an amount which bears the same ratio to such dividends as the gross income... | |
| |
... (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... 
