| United States. Court of Claims - 1944 - 960 lapas
...(Canadian currency) Less than 50 per centum of the gross income of The CocaCola Company of Canada, Ltd., for the three-year period ending with the close of its taxable year preceding the declaration of said dividends was derived from sources within the United States as determined under section 119 of... | |
| 1925 - 822 lapas
...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 - 1921 - 642 lapas
...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 than 50 per centum of the gross 9oaicesincome of such foreign corporation for the three-year period ending with the close of its taxable... | |
| United States - 1922 - 756 lapas
...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... | |
| United States - 1922 - 1028 lapas
...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... | |
| Emerson Emanuel Rossmoore - 1922 - 592 lapas
...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... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...corporation organized under the. China Trade Act, 1922? or (B) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...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... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...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... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...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... | |
| United States - 1924 - 260 lapas
...corporation organized under the China Trade Act, 1922* 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 orporation for the three-year period ending with the close of its taxable year Act of im. Act of UU.... | |
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