 | National Tax Association - Law - 1924 - 628 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... | |
 | United States - 1927 - 920 pages
...it is shown to the satisfaction of the Commissioner or Internal Revenue 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 was derived from SOD ices within the United... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...corporation organized under the China Trade Act, 1922, or (2) from a foreign corporation when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...corporation organized under the China Trade Act, 1922, or (2) from a foreign corporation when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...corporation entitled to the benefits of section 262,2« or (B) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...50 per centum of the gross income of such foreign SEC. 234. (a) (5) Debts ascertained to be worthless and charged off within the taxable year; SEC. 234.... | |
 | Economics - 1925 - 740 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...corporation has been in existence), or (B) from a foreign corporation unless less than 50 per cent of the gross income of such foreign corporation for...the declaration of such dividends (or for such part f such period as the corporation has been in existence) was derived from sources within the United... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...corporation organized under the China Trade Act, 1922, or (2) from a foreign corporation when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | Puerto Rico - Session laws - 1927 - 748 pages
...corporation has been in existence) ; or (B) from a foreign corporation, except when less than fifty (50) per centum of the gross income of such foreign...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within Porto Rico, as determined under... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...any foreign; corporation when it is shown to the satisfaction of the Commissioner that more than fi0 per centum 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... | |
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... (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... 
