 | 1925 - 822 pages
...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...United States as determined under the provisions of section 217.' Section 234, part (a), paragraph (6), authorizes, in similar terms, a deduction of dividends... | |
 | National City Company - Income tax - 1921 - 104 pages
...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 period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States - Law - 1921 - 642 pages
...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 period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States - Law - 1922 - 1028 pages
...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...United States as determined under the provisions of section 217 ; (b) The amount received as interest upon obligations of the United States and bonds issued... | |
 | United States - Law - 1922 - 756 pages
...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 period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...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 period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...three-year period ending with the close of its taxable year Act of 1918. Act of 1921. Act of 1918. preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
 | National Tax Association - Law - 1924 - 628 pages
...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...United States as determined under the provisions of section 217. Section 234, part (a), paragraph (6), authorizes, in similar terms, a deduction of dividends... | |
 | United States - Finance - 1924 - 260 pages
...for the three-year period ending with the close of its taxable year preceding the declaration of euch dividends (or for such part of such period as the...United States as determined under the provisions of section 217; ITEMS NOT DEDUCTIBLE. Sec. 215. That in computing net income no deduction shall in any... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...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 period as the foreign corporation has been in existence) was derived from sources within the United States as determined... | |
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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 threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such... 
