 ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such...  Income Tax Procedure ... - Page 456by Robert Hiester Montgomery - 1927Full view - About this book
 | 1925 - 824 pages
...foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per cent of the gross income of such foreign corporation for the three-year period ending with the close of the taxable year preceding the declaration of such dividends (or for such part of such period as the... | |
 | National City Company - 1921 - 104 pages
...corporation other than a corporation entitled to the benefits of section 262, or that more than 50 per centum of the gross income of such foreign corporation...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 - 1921 - 642 pages
...the satisfac- o tion of the Commissioner that more than 50 per centum of the gross states sources. income of such foreign corporation for the three-year...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 - 1922 - 1028 pages
...any foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per centum of the gross income of such foreign corporation...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 - 1922 - 756 pages
...any foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per centum of the gross income of such foreign corporation...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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...any foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per centum of the gross income of such foreign corporation...its taxable year preceding the declaration of such divdends (or for such part of such period as the foreign corporation has been in existence) was derived... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation...three-year period ending with the close of its taxable year pre* Amended, see page 98. ceding the declaration of such dividends (or for such part of such period... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...any foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per centum of the gross income of such foreign corporation...three-year period ending with the close of its taxable year Act of 1918. Act of 1921. Act of 1918. preceding the declaration of such dividends (or for such part... | |
 | Eric Louis Kohler - 1924 - 514 pages
...any foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per centum of the gross income of such foreign corporation...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 - 1924 - 260 pages
...for the three-year period ending with the close of its taxable year preceding the declaration of euch dividends (or for such part of such period as the...as determined under the provisions of section 217; ITEMS NOT DEDUCTIBLE. Sec. 215. That in computing net income no deduction shall in any case be allowed... | |
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