 | United States. Board of Tax Appeals - Taxation - 1941 - 1630 pages
...centum or more of the cross Income of such citizen or domestic corporation (computed without the benefit of this section), for the three-year period immediately...year (or for such part of such period immediately precedinB the close of such taxable year ns may be applicable) was derived from sources within a possession... | |
 | United States - Law - 1953 - 1744 pages
...following conditions : (1) If 95 per centum or more of the gross income of such domestic corporation utor has been granted, and the amount during which the corporation was in existence) was derived from sources other than sources within the... | |
 | United States - 1941 - 1300 pages
...following conditions: " (1) 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... | |
 | United States. Board of Tax Appeals - Taxation - 1942 - 1324 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...sources within a possession of the United States ; and ••••*•• been satisfied. Disposition of this issue hinges on our resolution of the parties'... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1944 - 1198 pages
...following conditions:" "(1) 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... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1944 - 1196 pages
...following conditions:" " (1 ) 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... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...conditions: Sec. 109. (a) // 95 per centum or more of the gross income of such domestic corporation for the threeyear 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...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...sources within a possession of the United States; and 1 The reference to domestic corporations is retained in view of the reference to this section in §... | |
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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... 
