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" ... qualifying shares) of a corporation organized under the laws of a contiguous foreign country and maintained solely for the purpose of complying with the laws of such country as to title and operation of property, such foreign corporation may. at the... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 237. lappuse
1987
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

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...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

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...
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Regulations 89 Relating to Consolidated Returns of Affiliated Railroad ...

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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

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...
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Comparison of the Revenue Acts of 1934 and 1936

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...
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Regulations 97 Relating to Consolidated Returns of Affiliated Railroad ...

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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

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...
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Comparison of the Revenue Acts of 1936 and 1938, 36. sējums

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...
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Investigation of Concentration of Economic Power: Hearings Before the ...

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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