| 1954 - 766 lapas
...the West Indies, or in Newfoundland is classified as a Western Hemisphere trade corporation if (1) 95 percent or more of its gross income for the 3-year...the close of the taxable year (or for such part of that period as the corporation was in business) was derived from sources outside the United States;... | |
| United States - 1953 - 1744 lapas
...: (a) If 95 per centum or more of the gross Income of such domestic corporation for the three -year e of a foreign corporation not having any office or...States the return, in lieu of the time prescribed in s was derived from sources other than sources within the United States; and (b) If 90 per centum or more... | |
| 1941 - 1300 lapas
..." (1) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...period during which the corporation was in existence) was derived from sources other than sources within the United States; and "(2) Ij 50 per centum or... | |
| United States. Congress. Senate. Committee on Finance - 1944 - 1198 lapas
...conditions:" "(1) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...period during which the corporation was in existence) was derived from sources other than sources within the United States; and "(2) If 50 per centum or... | |
| United States, Walter Elbert Barton - 1944 - 1286 lapas
...109. (a) If 95 per centum or more of the gross income of such domestic corporation for the threeyear was derived from sources other than sources within the United States; and Sec. 109. (b) If 90 per centum... | |
| United States. Congress. Senate. Committee on Finance - 1944 - 1196 lapas
..." (1 ) If 95 per centum or more of the gross income of such domestic corporation for the three-year period immediately preceding the close of the taxable...period during which the corporation was in existence) was derived from sources other than sources within the United States; and "(2) ,If 50 per centum or... | |
| 1961 - 636 lapas
...If 90 percent or more of its gross income for such period or such part thereof was derived from the active conduct of a trade or business. For any taxable...part thereof is derived from the active conduct of a trade or business. Dividends received by a corporation do not represent income derived from the active... | |
| 1967 - 2196 lapas
..."incidental purchases" means only purchases (of any kind and for any purpose) which are § 1.922-1 (i) minor in relation to the entire business or (ii)...part thereof is derived from the active conduct of a trade or business. Dividends received by a corporation do not represent income derived from the active... | |
| 1972 - 634 lapas
...The term "incidental purchases" means only purchases (of any kind and for any purpose) which are <1) minor in relation to the entire business or (ii) nonrecurring...part thereof is derived from the active conduct of a trade or business. Dividends received by a corporation do not represent income derived from the active... | |
| 1966 - 764 lapas
...section, the term "Western Hemisphere" means the countries in North, Central, and South America, and hi the West Indies; (2) Ninety-five percent or more of...part thereof Is derived from the active conduct of a trade or business. Dividends received by a corporation do not represent income derived from the active... | |
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