 | 1996 - 764 lapas
...further reference to a FSC in this section shall include a small FSC unless indicated otherwise)— (1) US manufactured, produced, grown or extracted....of the same controlled group (as defined in section 927(dX4) and §1.924(aIT(h)) as the FSC. (b) Services. For purposes of this section, services (including... | |
 | 1991 - 820 lapas
...further reference to a FSC in this section shall include a small FSC unless indicated otherwise)— (1) US manufactured, produced, grown or extracted....market value of which is attributable to articles imInternal Revenue Service, Treasury ported into the United States (see paragraph (e) of this section),... | |
 | 2000 - 796 lapas
...disposition outside the United States (see paragraph (d) of this section), Internal Revenue Service, Treasury (3) Foreign content. Not more than 50 percent of the...or user. Which is not sold, leased or rented by a PSC, or with a FSC as commission agent, to another FSC which is a member of the same controlled group... | |
 | 1994 - 756 lapas
...manufactured, produced, grown, or extracted in the United States by the taxpayer or a related person, and not more than 50 percent of the fair market value of which is attributable to products imported into the United States. For purposes of this paragraph, the term "United States"... | |
 | 1990 - 712 lapas
...manufactured, produced, grown, or extracted in the United States by the taxpayer or a related person, and not more than 50 percent of the fair market value of which is attributable to products imported into the United States. For purposes of this paragraph, the term "United States"... | |
 | United States. Internal Revenue Service - 1977 - 632 lapas
...use, consumption, or disposition outside the United States (see paragraph (d) of this section), (3) Not more than 50 percent of the fair market value...United States (see paragraph (e) of this section) , (4) Which is not sold or leased by a DISC, or with a DISC as commission agent, to another DISC which... | |
 | United States. Internal Revenue Service - 1978 - 636 lapas
...business, by or to a DISC, for direct use, comsumption, or disposition outside the United States, and (C) not more than 50 percent of the fair market value...attributable to articles imported into the United States. Section 1.993-3(c)(2)(i) of the regulations provides that property which is sold or leased by a person... | |
 | United States. Internal Revenue Service - 1976 - 720 lapas
...business, by, or to, a DISC, for direct use, consumption, or disposition outside the United States, and (C) not more than 50 percent of the fair market value...attributable to articles imported into the United States. Rev. Rul. 55-384, 1955-1 CB 94, provides, in part, that kindergarten and nursery schools organized... | |
 | United States. Congress. Senate. Committee on Finance - 1620 lapas
...or which is held by the DISC for sale, lease, or rental to another DISC for such a purpose; and C. Not more than 50 percent of the fair market value of which is attributable to imported articles. 10. REORGANIZATION OF EXISTING EXPORT OPERATIONS r ItTis contemplated that in general... | |
 | United States. Congress. Senate. Finance - 1970 - 656 lapas
...or which is held by the DISC for sale, lease, or rental to another DISC for such a purpose; and C. Not more than 50 percent of the fair market value of which is attributable to imported articles. 10. REORGANIZATION OF EXISTING EXPORT OPERATIONS * It|is contemplated that in general... | |
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States, and (C) not more than 50 percent of the fair market value of which is attributable to articles imported into the United States. 
