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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... "
Comparison of the Revenue Acts of 1918 and 1921 - Page 52
by United States - 1924 - 240 pages
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The Journal of political economy, Volume 33

1925 - 822 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...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - Income tax - 1921 - 104 pages
...(a) from a domestic corporation other than a corporation entitled to the benefits of section 262, or that more than 50 per centum of the gross income of...the United States as determined under section 217." 99 "(7) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business,...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...corporation entitled to the benefits of section 262, 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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...corporation entitled to the benefits of section 262, 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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922 - 1028 pages
...corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 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 the United States as determined...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...corporation entitled to the benefits of section 262, or (b) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...its taxable year preceding the declaration of such divdends (or for such part of such period as the foreign corporation has been in existence) was derived...
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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
...corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...three-year period ending with the close of its taxable year pre* Amended, see page 98. ceding the declaration of such dividends (or for such part of such period...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - Accounting - 1924 - 514 pages
...Act, 1922, or [Matter in italics added by "China Trade Act, 1922," effective September 19, 1922.] lion of the Commissioner that more than 50 per centum of...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...
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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
...in existence) ; or (b) From a foreign corporation unless less than 50 per cent of its gross income for the three-year period ending with the close of...such dividends, or for such part of such period as it has been in existence, was derived from sources within the United States. Dividends will be treated...
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Trade Promotion Series, Issues 53-60

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...
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