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" ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a... "
Accounting Principles Underlying Federal Income Taxes: 1924 - Page 461
by Eric Louis Kohler - 1924 - 489 pages
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American Chamber of Commerce Journal

American Chamber of Commerce of the Philippines - Philippines - 1921 - 735 pages
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - Income tax - 1921 - 104 pages
...cent of the said gross income for such period or such part of such period was derived from the active conduct of a trade or business within a possession of the United States either on their own account or as employee or agent of another. Dividends from this class of corporations are...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...this section) for actlve business thereinsuch period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or - • •• • Citizens deriving 50 /o\ -re • it ft •,• m ft • zens erving (3) If, m the...
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Congressional Serial Set, Issue 7921

United States - 1921 - 888 pages
...possession of the United States and 50 per cent or more of whose gross income is derived from the active conduct of a trade or business within a possession of the United States, with the additional qualification that there shall be included in the gross income of such persons...
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Annual Report of the General Accounting Office

United States. General Accounting Office - Finance, Public - 1937 - 768 pages
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession...States either on his own account or as an employee (i or agent of another. '(b) AMOTWTB RECEIVED IN THE UNITED STATES. — Notwithstanding the provisions...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without...
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Agricultural Appropriation Bill: 1923, Hearing ... 67th Congress, 2d Session

United States. Congress. House. Appropriations - 1922 - 926 pages
...Tn addition, the law applies to every person who buys or sells live stock on a commission basis or on his own account, or as an employee or agent of another, or who renders any port of service or facility in the yards with respect to interstate commerce. So...
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Department of Agriculture Appropriations: Hearings Before the Subcommittee

United States. Congress. House. Committee on Appropriations - Budget - 1922 - 914 pages
...In addition, the law applies to every person who buys or sells live stock on a commission basis or on his own account, or as an employee or agent of another, or who renders any sort of service or facility in the yards with respect to interstate commerce. So...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States; or (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without...
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