| United States - 1928 - 268 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option (d) For the purpose of this section two or more domestic... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may. at the option of the domestic corporation, be treated for the purpose... | |
| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for the purpose... | |
| United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for the purpose... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...corporation described in section 141 (d) (3) and organized under the laws of Canada or of Mexico and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for taxable years... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for the purpose... | |
| United States. Bureau of Internal Revenue - 1936 - 56 lapas
...directors' qualifying shares) of a corporation organized under the laws of Canada or of Mexico and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for income tax... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for the purpose... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for the purpose... | |
| United States. Congress. House. Temporary National Economic Committee - 1939 - 504 lapas
...directors' qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with...such country as to title and operation of property, such foreign corporation may, at the option of the domestic corporation, be treated for the purpose... | |
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