 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...in the case of bonds not containing a tax-free covenant ; and (d) by foreign corporations engaged in trade or business within the United States or having an office or place of business therein, whether or not such bonds contain a tax-free covenant. In case a citizen or resident alien... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...the United States and residents of China is a domestic partnership. A. foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...nonresident, in the case of bonds not containing a tax-free covenant; (d) by foreign corporations engaged in trade or business •within the United States or having an office or place of business therein, whether or not such bonds contain a tax-free covenant ; and (e) by foreign governments, whether... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
 | Robert Hiester Montgomery - Excess profits tax - 1923 - 1760 pages
...the United States and residents of China is a domestic partnership. A foreign corporation engaged in trade or business within the United States or having an office or place of business therein is sometimes referred to in the regulations as a resident foreign corporation and a foreign... | |
 | United States. Internal Revenue Service - Corporations - 1951 - 530 pages
...CORPORATIONS ENTITLED TO BENEFITS OF SECTION 251— INVESTED CAPITAL.— Section 724 provides that in the case of a foreign corporation engaged in trade or business within the United States, and in the case of a corporation entitled to the benefits of section 251, the invested... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...office or place of busineas therein, as a nonresident foreign corporation. A partnership engaged in trade or business within the United States or having an office or place of business therein is referred to in these regulations as a resident partnership, and a partnership not engaged... | |
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In the case of a foreign corporation engaged in trade or business within the United States or having an office or place of business therein. 
