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" States by such corporation. (4) Rentals and royalties. Rentals or royalties from property located in the United States or from any interest in such property. including rentals or royalties for the use of or for the privilege of using in the United States... "
The Code of Federal Regulations of the United States of America - Page 54
1970
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...following items of gross income shall be treated as income from sources within the United States: ***** (4) Rentals and royalties. Rentals or royalties from...processes and formulas, good will, trade-marks, trade orands, franchises, and other like property ; and ***** (c) Gross income from sources without the United...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...etc.>rprorpcr°y'i'it»e (4) Rentals or royalties from property located in the United united states. States or from any interest in such property, including...processes and formulas, good will, trade-marks, trade orands, franchises, and other like property; and ales. (5) Gains, profits, and mcome from the sale...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922 - 1028 pages
...this section ; (3) Compensation for labor or personal services performed in the United States ; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property ; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...of this section; (3) Compensation for labor or personal services performed in the United States; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...of this section; (3) Compensation for labor or personal services performed in the United States; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...this section ; (3) Compensation for labor or personal services performed in the United States; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...of this section; (3) Compensation for labor or personal services performed in the United States; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...this section ; (3) Compensation for labor or personal services performed in the United States ; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property ; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...this section; (3) Compensation for labor or personal services performed in the United States ; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. SEC....
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...of this section; (3) Compensation for labor or personal services performed in the United States; (4) Rentals or royalties from property located in the...trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States. (b)...
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