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" States — (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such... "
The Code of Federal Regulations of the United States of America - 133. lappuse
2000
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American Chamber of Commerce Journal

American Chamber of Commerce of the Philippines - 1921 - 735 lapas
...income for the "three year period immediately preceding the close of the taxable year," it is said "or for such part of such period immediately preceding...close of such taxable year as may be applicable." No one knows exactly what this means, but it certainly does mean that some persons would be exempt...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 lapas
...gross income from all sources for the three-year period immediately preceding the close of the fiscal year (or for such part of such period immediately...may be applicable) was derived from sources within a possession of the United States (not including the Virgin Islands) ; and if also fifty (50) per cent...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corpora- mSticdceordp3orra°tTon^ tion other...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...close of such taxable year as may be applicable;" (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...of this section for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; . . ."' NOTE: The taxability of interest in the case of a foreign corporation (other than an insurance...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable ; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
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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
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable ; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
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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
...citizen or domestic corporation (computed without the heneflt of this section), for the three-year period immediately preceding the close of the taxable...may be applicable) was derived from sources within a possession of the United States; and (2) If, in the case of such corporation, 50 per centum or more...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...of this section, for the three-year period ending with the close of the taxable year of such payor, or for such part of such period immediately preceding...the close of such taxable year as may be applicable; (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled...
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