 | United States. Court of Claims - Law reports, digests, etc - 1944 - 960 pages
...(Canadian currency) Less than 50 per centum of the gross income of The CocaCola Company of Canada, Ltd., for the three-year period ending with the close of its taxable year preceding the declaration of said dividends was derived from sources within the United States as determined under section 119 of... | |
 | 1925 - 824 pages
...foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per cent of the gross income of 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 of such period as the... | |
 | United States - Law - 1921 - 642 pages
...corporation entitled to the benefits of section 262, or (B) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more than 50 per centum of the gross 9oaicesincome of such foreign corporation for the three-year period ending with the close of its taxable... | |
 | United States - Law - 1922 - 756 pages
...corporation entitled to the benefits of section 262, or (2) from a foreign corporation when it is shown to the satisfaction of the Commissioner that more...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States - Law - 1922 - 1028 pages
...corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...corporation entitled to the benefits of section 262, or (b) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...its taxable year preceding the declaration of such divdends (or for such part of such period as the foreign corporation has been in existence) was derived... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...corporation organized under the. China Trade Act, 1922? or (B) from any foreign corporation when it is shown to the satisfaction of the Commissioner that more...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... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...corporation entitled to the benefits of section 262, or (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign...three-year period ending with the close of its taxable year pre* Amended, see page 98. ceding the declaration of such dividends (or for such part of such period... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...Act, 1922, or [Matter in italics added by "China Trade Act, 1922," effective September 19, 1922.] lion of the Commissioner that more than 50 per centum of...dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...in existence) ; or (b) From a foreign corporation unless less than 50 per cent of its gross income for the three-year period ending with the close of...such dividends, or for such part of such period as it has been in existence, was derived from sources within the United States. Dividends will be treated... | |
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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 three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such... 
