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" ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the threeyear period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such... "
Practical Questions and Answers on the Federal Tax Laws Affecting Individual ... - 73. lappuse
autors: Irving Bank. Columbia Trust Company - 1923 - 144 lapas
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The Journal of political economy, 33. sējums

1925 - 822 lapas
...such foreign corporation for the three-year period ending with the close of the taxable year preceding the declaration of such dividends (or for such part...United States as determined under the provisions of section 217.' Section 234, part (a), paragraph (6), authorizes, in similar terms, a deduction of dividends...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 lapas
...such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part...United States as determined under the provisions of section 217 ; (b) The amount received as interest upon obligations of the United States and bonds issued...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined...
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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
...three-year period ending with the close of its taxable year Act of 1918. Act of 1921. Act of 1918. preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined...
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The Bulletin of the National Tax Association, 9-10. sējumi

National Tax Association - 1924 - 628 lapas
...such foreign corporation for the three-year period ending with the close of the taxable year preceding the declaration of such dividends (or for such part...United States as determined under the provisions of section 217. Section 234, part (a), paragraph (6), authorizes, in similar terms, a deduction of dividends...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 lapas
...for the three-year period ending with the close of its taxable year preceding the declaration of euch dividends (or for such part of such period as the...United States as determined under the provisions of section 217; ITEMS NOT DEDUCTIBLE. Sec. 215. That in computing net income no deduction shall in any...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the foreign corporation has been in existence) was derived from sources within the United States as determined...
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