...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...period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States ; but only in...

...corporation for the 3-year period ending with the close of its taxable year preceding the declaration of the dividends (or for such part of such period as the...United States as determined under the provisions of part I (section 861 and following), subchapter \. i-hapter 1 of the Code, and the regulations thereunder....

...United States, and (B) more than 85 percent of the gross income of such corporation for the 3-year ent or more of the gross income of such corporation...of the preceding sentence, the gross income of a part I of subchapter N of chapter 1. 48015-«1 S3 5 1441 (c)(l) (2) OWNER UNKNOWN.— The Secretary...

...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...United States as determined under the provisions of this part; but only in an amount which bears the same ratio to such dividends as the gross business...

...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...period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States ; but only in...

...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...period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States ; but only in...

...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...United States as determined under the provisions of this part; but only in an amount which bears the same ratio to such dividends as the gross income of...

...than [50] 80 percent of the gross income from aU sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding...has been in existence) was [derived from sources] effectively connected with the conduct of a trade or business within the United States [as determined...

...less than 60 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...period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States; but only In...

...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...period as the corporation has been in existence) was effectively connected with the conduct of a trade or business within the United States; but only in...