 | American Chamber of Commerce of the Philippines - Philippines - 1921 - 735 pages
...income for the "three year period immediately preceding the close of the taxable year," it is said "or for such part of such period immediately preceding...close of such taxable year as may be applicable." No one knows exactly what this means, but it certainly does mean that some persons would be exempt... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1968 - 922 pages
...Opinion of the Court (a) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the...the taxable year (or for such part of such period during which the corporation was in existence) was derived from sources other than sources within the... | |
 | Military art and science - 1925 - 794 pages
...received if such payment constitutes 80 per cent or more of his total gross income from all sources for the three-year period immediately preceding the...the taxable year (or for such part of such period as may be applicable). PERSONAL EXEMPTION In the case of a single person, a personal exemption of $1,000.00;... | |
 | National City Company - Income tax - 1921 - 104 pages
...gross income from all sources for the three-year period immediately preceding the close of the fiscal year (or for such part of such period immediately...was derived from sources within a possession of the United States (not including the Virgin Islands) ; and if also fifty (50) per cent of the said gross... | |
 | United States - Law - 1921 - 642 pages
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corpora- mSticdceordp3orra°tTon^ tion other... | |
 | United States. General Accounting Office - Finance, Public - 1937 - 768 pages
...centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately...immediately preceding the close of such taxable year as may tie applicable) was derived from sources within a possession of the United States; and ******* "(3)... | |
 | United States - Law - 1922 - 756 pages
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...close of such taxable year as may be applicable;" (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...of this section for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; . . ."' NOTE: The taxability of interest in the case of a foreign corporation (other than an insurance... | |
 | United States - Law - 1922 - 1028 pages
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable ; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable ; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
| |
States — • (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the heneflt of this section), for the three-year period immediately preceding the close of the taxable year (or for such part of... 
