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" 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, patents, copyrights, secret processes and formulas,... "
The Code of Federal Regulations of the United States of America - 297. lappuse
1994
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Statutes of the United States of America

United States - 1921 - 642 lapas
...sucn property, including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property; and property?' c'""'r ""' (5) Gains, profits, and income from the sale of real property located...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States....
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property ; and (5) Gains, profits, and income from the sale of real property located in the United...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...such property, including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located without the United...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes...trademarks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States....
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...such property, including rentals or royalties for the use of or for the privilege of using without the United States, patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located without the United...
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Regulating Sale of Securities: Hearings ... on H.R. 10598 ...

United States. Congress. Senate. Committee on Interstate Commerce - 1923 - 222 lapas
...such securities to the business of the issuer, has assets taken at their fair value (not including patents, copyrights, secret processes, and formulas,...trade-marks, trade brands, franchises, and other like intangible property), as follows, namely" — And this is the asset test : "(a) In the case of evidences...
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Regulating Sale of Securities: Hearings Before a Subcommittee of the ...

United States. Congress. Senate. Committee on Interstate Commerce. Subcommittee on H.R. 10598 - 1923 - 220 lapas
...such securities to the business of the issuer, has assets taken at their fair value (not including patents, copyrights, secret processes, and formulas,...trade-marks, trade brands, franchises, and other like intangible property), as follows, namely" — And this is the asset test : "(b) In the case of preferred...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...such property, including rentals or royalties for the use of or for the privilege of using without the United States patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property. See article 321. (5) Gain derived from the sale of real property located without the United...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...interest in such property, including rentals or royalties for the use of or for the privilege of using in the United States, patents, copyrights, secret processes...trade-marks, trade brands, franchises, and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States....
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